Case Laws

2024(09)LCX0152 : Elite Electronics: Zebra/Keypad is classified under Heading 40169990

 

2024(04)LCX0004 : Vinflex Products Private Limited: Rice Mill Rubber Rollers is classifiable under CTH 4016 9990.

 

2016(12)LCX0083 : Prakash Inscript Innovations Pvt. Ltd.: Graphistone is made of high quality borosilicate glass on which an engraved crystal is attached on one side and on other side a magnifying lens is attached, is classifiable under sub-heading 7018 90 and not under chapter 40.

 

2016(06)LCX0141: Nirmala Agencies .: Rice Milling Rubber Rollers are classifiable under heading 4016 and not under sub-heading 8437 90 20.

 

2012(03)LCX0274: G.K. Exports.: Old and used tyre which could be further used is classifiable under sub-heading 4012 20 10/4012 20 20.


2011(04)LCX0096: Punjab State Sports Council .: Athletic Track material for laying synthetic athletic track described as polyurethane, black SBR rubber granules, red EPDM granules, special solvent, asphalt sealer, special adhesive, lining colour and aluminium rail processed  at site by machine-mixing and laying raw material ingredients are classifiable as raw materials under Chapter 40.

 

2009(11)LCX0134: M.U. Traders .: Used tyres when usable directly without retreading in particular type of motor vehicle are classifiable under sub-heading 4012 2010 or 4012 20 20.

 

2007(12)LCX0301: Galaxy Pet Packaging Syntex .: Tyres (Old and used) not capable of being used as motor vehicle tyres and capable of being used in animal driven vehicles, are classifiable under  sub-heading 4012 20 90.

 

2003(12)LCX0243: Mahindra Engg. & Chem. Products Ltd.: Tapes - Self-amalgamating and semi-conducting tapes covered with carbon black and adhesive in nature are classifiable under sub-heading 4005 10.

 

2001(10)LCX0322: Umang Computers.: Computer mouse pads are classifiable under heading 4016 .

 

2001(03)LCX0149: B.D.K. Process Control (P) Ltd.: Rubber expansion joints are classifiable under sub-heading 4009 92 and not under sub-heading 4016 92 .

 

2000(10)LCX0009: Unipatch Rubber Ltd.: Criss-cross patches of vulcanised rubber is classifiable under sub-heading 4008.21 and not under sub-heading 4016 99 .

 

2000(07)LCX0137: Chennai Rubber Products: Vulcanised Precured Tread Rubber is classifiable under sub-heading 4008.21 and not under sub-heading 4016 99 .

 

1999(03)LCX0121: Unipatch Rubber Ltd.: Rubber products classifiable under sub-heading 4008 21 and not under sub-heading 4016 99.

 

1999(03)LCX0045: Central Cables (P) Ltd.: Synthetic rubber T.S. 530 is classifiable under Heading 4002.

 

1998(09)LCX0095: National Rubber Corporation: Conveyor belts are classifiable under sub-heading 4008 29.

 

1998(06)LCX0042: Prag Industries: Vulcanized rubber products other than hard rubber particularly of rubber and rubber to metal bonded items used as a part of Railways is classifiable under sub-heading 4016 19.

 

1998(01)LCX0097: Kasturi & Sons.: Rubber Blankets are classifiable under heading 4016 .

 

1996(08)LCX0022: Universal Cables Ltd.: Synthetic Rubber Grade TS 430 being Chloro Sulphonated Polyethylene known as synthetic rubber is classifiable under Chapter 40.

 

1996(08)LCX0022: Universal Cables Ltd.: Chloro Sulphonated Polyethylene known as synthetic rubber is classifiable under Chapter 40.

          

1996(03)LCX0110: United Copiex (India) Pvt. Ltd.: Tyre flaps of rubber is classifiable under heading 4012.

 

1995(12)LCX0014: Metro Tyres Ltd.: ADV Hand Cart tyres is classifiable under sub-heading 4011 99.

 

1993(05)LCX0022: M.R.F. Ltd.: Pre-cured tread rubber is classifiable under sub-heading 4008 21.

 

1992(12)LCX0050: Kohinoor Rubber Mills: Rice Rubber Rolls is classifiable under sub-heading 4016 99.

 

1992(06)LCX0026: M.M. Rubber Ltd.: Natural rubber latex as a form of natural rubber classifiable under Heading 4001.

        

1991(02)LCX0092: Voltas Limited: Solid Industrial Tyres for forklift truck are classifiable under heading 4012 and 9806 both headings being equally deserving of consideration, the later heading is to be preferred by virtue of sub-rule (c) of Rule 3 for the interpretation of the Schedule.

 

1990(01)LCX0080: Sundaram Clayton Limited: Rubber piping and tubing classifiable under sub-Heading 4009 92.

 

1984(11)LCX0054: National Insulated Cable Co. Ltd.: Hypalon-40 –Chloro sulphated polyethylene is synthetic rubber classifiable under Heading 4002.

Advance Rulings

2023(05)LCX0145(AAR): MRF Limited: a. Compounded rubber formulation 1 (with less than 5 parts of Carbon Black) 1 merits classification under CTH 4005 1000
b. Compounded rubber formulation 2 (without Carbon Black but with less than 5 parts of SBR -Styrene butadiene rubber) & Compounded rubber formulation 3 (without Carbon Black but  with less than 5 parts of clay) merits classification under CTH 4005 99 90.
c. Compounded rubber formulation 3 (without Carbon Black but with less than 5 parts of clay) merits classification under CTH 4005 99 90

2021(01)LCX0325(AAR): Trellborg Marine Systems India Pvt. Ltd.: Bollards classifiable under 73259999 taxable @18%. Bolts (fixtures) classifiable under 73181500 taxable @ 18%. Nuts (fixtures) classifiable under 73181600 taxable @ 18%. Screw (fixtures) classifiable under 73181500 taxable @ 18%. Washer (fixtures) classifiable under 73182200 taxable @ 18%. Frontal Frames classifiable under 73269080 taxable @ 18%. Fascia Pads – UHMW PE pads classifiable under 39201099 taxable @ 18%. Buoys classifiable under 89079000 taxable @ 5%. Chains classifiable under 73158900 taxable @ 18%. Swivel / D-Shackle/ Chain tensioner classifiable under 73159000 taxable @ 18%. Rubber Fender (both types) classifiable under 40169400 taxable @ 28% upto 14.11.2017 and 18% from 15.11.2017 onwards. Supply of products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a mixed supply classified as supply of any of the three supplies i.e. Frontal frames (Tariff heading 73269080) OR Fascia pads (Tariff heading 39201099) OR Fixtures (Tariff heading-73181500/73181600/73182200) and taxable @ 18%. Supply of goods i.e. fender panel system along with services such as assembly, installation & supervision service would not qualify as a composite supply or a mixed supply. Supply of installation service where usage of chemical is essential to provide effective service, qualifies as ‘Composite supply’ classified as ‘Installation Services (other than Construction) (Service Code-998739) and the GST applicable thereon will be 18%