Chemigum - N 328 B and N 628 B being Acrylonitrile Butadiene Rubber (NBR) is a synthetic rubber classifiable under sub-heading 4002.59 of Customs Tariff Act, 1975. - Inarco Ltd. v. Collector - 1990 (50) E.L.T. 161 (Tribunal).

Hypalon-40 - Chlorosulphonated polyethylene is classifiable as synthetic rubber under Heading 40.02 of Customs Tariff Act, 1975 and not under Heading 39.01 ibid. - Lathia Rubber Mfg. Co. P. Ltd. v. Collector - 1999 (106) E.L.T. 278 (Tribunal). See also National Insulated Cable Co. Ltd. v. Union of India - 1994 (69) E.L.T. 465 (Cal.) and Collector v. National Insulated Cable Co. Ltd. - 1994 (74) E.L.T. 568 (Tri.).

Hypalon. - See under CHAPTER 39.

Natural rubber latex as a form of natural rubber falls under Heading 40.01 and is eligible for benefit of Notification No. 21/85-Cus. If goods are covered by two separate Notifications, benefit of claimed Notification has to be given. - Collector v. M.M.Rubber Ltd. - 1992 (62) E.L.T. 401 (Tribunal).

Printing industry would not cover textile industry even though a textile mill may be engaged in printing of fabrics - Notification No. 169/77-Cus., dated 6-8-1977-Chapter 40 of Customs Tariff Act, 1975. - Garden Silk Mills Ltd. v. Collector - 1997 (91) E.L.T. 263 (S.C.).

Rubber blankets - Darey Concard Blankets imported for printing fabrics in textile industry not eligible for exemption under Notification No. 169/77-Cus., dated 6-8-1977 which is available for rubber blankets imported "for use in the printing industry". A textile mill doing the job of printing of fabrics would remain a textile industry and not becoming printing industry - Chapter 40 of Customs Tariff Act, 1977- Garden Silk Mills Ltd. v. Collector - 1997 (91) E.L.T. 263 (S.C.)

- See also under CHAPTER 84.

Rubber Blankets are classifiable under Heading 40.16 and not under Heading 40.08 of the Customs Tariff Act, 1975.- Kasturi & Sons v. Collector - 1998 (98) E.L.T. 291 (S.C.).

Rubber cess being a duty of excise, leviable under Section 3 of Customs Tariff Act, 1975.- In Re : MRF Ltd. - 1997 (91) E.L.T. 231 (Commr. Appl.)

Rubber rollers - Lamination rubber rollers. - See under Chapter 84.

Solid Industrial Tyres for forklift truck prima facie are classifiable under Heading 40.12 and 98.06 Customs Tariff Act, 1975 (for 1988-89) - Both headings being equally deserving of consideration, the latter occurring last is to be preferred because of Interpretative Rule 3(c). - Voltas Ltd. v. Collector - 1991 (56) E.L.T. 569 (Tribunal).

Tyre - Used tyres leviable for countervailing duty and taxable even if not manufactured in India under sub-heading 4011.99 of Central Excise Tariff Act, 1985. - Asian Rubber Works v. Commissioner - 1999 (109) E.L.T. 401 (Tribunal).

'Uncut tyres' are not eligible to the benefit of exemption under Notification No. 76/86-C.E., dated 10-2-1986. - Ess Gee International Pvt. Ltd. v. Collector - 1993 (66) E.L.T. 226(Tri.).