Eximkey - India Export Import Policy 2004 2013 Exim Policy
Customs Import Duty  Chapter Notes Chapter Note 40

Notes:

1.
Except where the context otherwise requires, throughout the Nomenclature the expression "rubber" means the following products, whether or not vulcanised or hard: natural rubber balata, gutta=percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils and such substances reclaimed.

2.
This Chapter does not cover:
    (a) Goods of Section XI (textiles and textile articles);

    (b) Footwear or part thereof of Chapter 64;

    (c) Headgear or part thereof (including bathing caps) of Chapter 65;

    (d) Mechanical or electrical appliances or part thereof of Section XVI (including electrical goods of all kinds), of hard rubber;

    (e) Articles of Chapter 90,92,94 or 96; or

    (f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of heading Nos. 40.11 to 40.13).

3.
In heading Nos. 40.01 to 40.03 amd 40.05,the expression "primary forms" applies only to the following forms:
    (a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersins and solutions);

    (b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

4.
In Note 1 to this Chapter and in heading No. 40.02, the expression "synthetic rubber" applies to:
    (a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 degree cel. and 29 degree cel., will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by note 5(b) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as example, plasticisers and fillers, is not permitted;

    (b) Thioplasts (TM); and

    (c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products compy with the requirements concerning vulcanisation, elongation and recovery in (a) above.

5.
(a) Heading Nos.40.01 and 40.02 do not apply to any rubber or mixture or rubbers which has been compounded, before or after coagulation, with:
    (i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparations of pre-vulcanised rubber latex);

    (ii) pigments of other colouring matter, other than those added solely for the purpose of identification;

    (iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber;,fillers, reinforcing agents, organic solvents or any other substances, excepts those permitted under (b);

(b) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading No. 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw materials;
    (i) emulsifiers or anti-tack agents;

    (ii) small amounts of breakdown products of emulsifiers;

    (iii) very small amounts of the following; heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surfact-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants,crumbling agents, freeze-resisting agents, peptisers, preservatives, stablilisers, viscosity-control agents, or similar special purpose additives.
6.
For the purposes of heading No. 40.04, the expression "waste, parings and scrap" meands rubber waste, paring and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up,wear or other reasons.

7.
Thread wholly of vulcanised rubber, of which any cross-sectinal dimension exceeds 5 mm, is to be calssified as strip, rods or profile shapes, of heading No. 40.08.

8.
Heading No. 40.10 includes conveyor or transmission belts or belting of textile fabrics impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.

9.
In heading Nos. 40.01, 40.02,40.03,40.05 and 40.08 the expression "plates", "sheets" and "strip" apply only to plates, sheets and strips and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of article and whether or not printed or otherwise sufrace-workded, but not otherwise cut to shape or further worked.
Trade Intelligence
Search for latest information on item wise exports and imports, from all major Indian ports.

Username
Password
Register now Free ? Forgot Password ?
© Copyright 2022. Asis Industries Ltd . All Rights Reserved