Section 51(2)(i) in The Board's Excise Rules, 1965
(i)"Caoutchoucine" which is made by the slow dry distillation of waste vulcanised rubber, and "light caoutchoucine" made by the redistillation of this liquid which process has the effect of removing certain smoke-causing and otherwise objectionable ingredients and by collecting that portion of the redistilled liquid which passes over at or below the temperature of about 200 degrees Centigrade;