Departmental Clarifications
Oil seals made wholly of rubber, or where rubber is predominant or gives essential character are classifiable under Heading 40.16. - Calcutta-II Collectorate Trade Notice No. 77 (CH-40)-1/CE/Pro/Cal-II/89, dated 20-4-1989, Parallel Madras No. 70/89, dated 21-4-1989, Bombay-I No. 45/89, dated 4-4-1989.
Seals/Rings made of rubber. - (a) Made of unhardened Vulcanised Rubber Articles made of vulcanised rubber other than hard rubber of a kind used in machinery or mechanical appliances are excluded from Chapters 84 and 85 vide exclusion Note 1(a) to Section XVI. Accordingly seals/rings made of unhardened vulcanised rubber would be classifiable under sub-heading 4016.93 or 4016.99 as articles of rubber.
(b) Made of Hardened Vulcanised Rubber. - Unlike articles of unhardened vulcanised rubber, articles of hardened vulcanised rubber, of a kind used in machinery or mechanical appliances are not excluded from Section XVI. As such, seals/rings made of hardened vulcanised rubber would be classifiable under Chapter 84 in the same manner as those made of plastic, as explained in sub-para 1 above. - Based on C.B.E. & C. Circular No. 14/96-Customs, dated 1-3-1996 - 1996 (82) E.L.T. (T44).