Central Excise Tariff 2004-05

Chapter 40

Table 
 

Heading No. 

Sub-heading No.

Description of goods

Rate of duty

(1)

(2) 

(3) 

(4) 

40.01 

4001.00 

Natural Rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips

Nil 

40.02 

4002.00 

Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip; mixtures of any product of heading No. 40.01 with any product of this heading, in primary forms or plates, sheets or strip 

16% 

40.03 

4003.00 

Reclaimed rubber in primary forms or in plates, sheets or strip 

16% 

40.04 

4004.00 

Waste, parings and scrap rubber (other than hard rubber) and powders and granules obtained therefrom 

16% 

40.05 

 

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than the forms and articles of unvulcanised rubber described in heading No. 40.06 

 

 

4005.10 

- Plates, sheets or strip, whether or not combined with any textile material, in relation to the manufacture of which no CENVAT credit of the duty paid on the inputs used has been availed.

Nil 

 

4005.20 

- Used within the factory of production for the manufacture of excisable goods falling within this Schedule 

Nil 

 

4005.90 

- Other 

16% 

40.06 

 

Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber 

 

 

4006.10 

- 'Camel-back' strip, tread rubber, tread rubber compound, cushion compound, cushion gum, tread gum, tread packing strip for resoling or repairing or retreading rubber tyres 

16% 

 

4006.90 

- Other 

16% 

40.07 

4007.00 

Vulcanised rubber thread and cord 

16% 

40.08 

 

Plates, blocks, sheets, strip, rods, and profile shapes, of vulcanised rubber other than hard rubber 

 

 

 

- Of cellular rubber:

 

 

4008.11 

-- Plates, blocks, sheets and strip of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear 

Nil 

 

4008.19 

-- Other 

16% 

 

 

- Of non-cellular rubber :

 

 

4008.21 

--Plates, blocks, sheets and strip, used in the manufacture of soles, heels or soles and heels combined, for footwear 

Nil 

 

4008.22 

-- Plates, sheets and strip, for resoling or repairing or retreading rubber tyres 

16% 

 

4008.29 

-- Other 

16% 

40.09 

 

Tubes, pipes and hoses of vulcanised rubber, other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) 

 

 

4009.10 

- Where the rubber compound content is less than 25% by weight 

16% 

 

 

- Other :

 

 

4009.91 

--Designed for use in laboratories provided each piece is manufactured in length not exceeding three metres and has a base of a diameter not exceeding 1.27 cms. 

16% 

 

4009.92 

-- Designed to perform the function of conveying air, gas or liquid 

16% 

 

4009.99 - 

-- Other 

16% 

40.10 

 

Conveyor or transmission belts or belting of vulcanised rubber 

 

 

4010.10 

- Where the rubber compound content is less than 25% by weight 

16% 

 

4010.90 

- Other 

16% 

40.11 

 

Pneumatic tyres, of rubber 

 

 

4011.10 

- Of a kind used on bicycles, cycle-rickshaws and three-wheeled powered cycle rickshaws 

16%

 

4011.20 

- Of a kind used on two-wheeled motor vehicles or as rear tyres on tractors, including agricultural tractors 

16% 

 

4011.90 

- Others 

16% 

40.12 

 

Solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber 

 

 

 

- Tyre flaps of rubber :

 

 

4012.11 

-- Of a kind used in two-wheeled and three-wheeled motor vehicles 

16% 

 

4012.19- 

-- Other 

16% 

 

4012.90 

- Other 

16% 

40.13 

 

Inner tubes, of rubber, for tyres

 

 

4013.10 

- Of a kind used in tyres of sub-heading No. 4011.10 

16% 

 

4013.20 

- Of a kind used in tyres of sub-heading No. 4011.20 

16% 

 

4013.90 

- Others 

16% 

40.14 

 

Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber 

 

 

4014.10 

- Sheath contraceptives 

Nil 

 

4014.90 

- Other 

16% 

40.15 

4015.00 

Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanised rubber other than hard rubber 

16% 

40.16 

 

Other Articles of vulcanised rubber other than hard rubber 

 

 

 

- Articles of materials of heading No. 40.08 : 

 

 

4016.11 

-- Of cellular rubber 

16% 

 

4016.19

--Other 

16% 

 

 

- Other:

 

 

4016.91 

-- Floor coverings and mats, erasers, gaskets, washers and other seals, inflatable articles 

16% 

 

4016.99 - 

-- Other 

16% 

40.17 

 

Hard rubber (for example, ebonite) in all forms, including waste and scrap, articles of hard rubber 

 

 

4017.10 

- Hard rubber, in all forms, including waste and scrap 

16% 

 

4017.20 

- Articles of hard rubber 

16%