Crumb rubber/granule is classifiable under Heading 4004

In re Green Rubber Crumb Private Ltd. (GST AAR Maharashtra)

The applicant is producing crumb rubber/granules from used/waste tyres and has submitted during the course of the hearing that, the waste/used tyres are not usable because they are worn our tyres due to wear and tear. In view of the above discussions, we find that the used/ waste tyres, made of rubber are nothing but rubber and rubber goods not usable as such because of cutting up, wear or other reasons’ from which the subject goods are produced. Thus the impugned goods are squarely cover

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