Case Law Details
In re MRF Limited (CAAR Mumbai)
a. Compounded rubber formulation 1 (with less than 5 parts of Carbon Black) mentioned in para 5.1 merits classification under CTH 4005 1000 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip – compounded with carbon black or silica and is eligible for duty exemption benefit under serial number 503 of the notification 46/2011-Cus. dated 1.6.2011 amended from time to time subject to the fulfilment of conditions of the said notification as well as notification notification 189/2009-Cus. (N.T.) dated 31.12.2009 amended from time to time,
b. Compounded rubber formulation 2 (without Carbon Black but with less than 5 parts of SBR -Styrene butadiene rubber) mentioned in para 5.1 merits classification under CTH 4005 99 90 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip —Other and is eligible for duty exemption benefit under serial number 504 of the notification 46/2011-Cus. dated 1.6.2011 amended from time to time subject to the fulfilment of conditions of the said notification as well as notification 189/2009-Cus. (N.T.) dated 31.12.2009 amended from time to time.
c. Compounded rubber formulation 3 (without Carbon Black but with less than 5 parts of clay) mentioned in para 5.1 merits classification under CTH 4005 99 90 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip —Other and is eligible for duty exemption benefit under serial number 504 of the notification 46/2011-Cus. dated 1.6.2011 amended from time to time subject to the fulfilment of conditions of the said notification as well as notification 189/2009-Cus. (N.T.) dated 31.12.2009 amended from time to time.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
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