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2005 (8) TMI 17 - SC - Central ExciseCentral Excise – Glue and Adhesives - Classification - Held that:- by virtue of Section Note (2) of Section VI and Section Note (1) of Section VII of Central Excise Tariff Act, 1985, the product would be correctly classifiable under T.I. No. 35.06. If a good is sold in two sets consisting of two or more separate constituents, some or all of which fail in Sections VI or VII and the goods are intended to be mixed together to obtain a product falling under Sections VI or VII, then that product has to be classified in the appropriate heading of that products. In this case, admittedly the goods are sold in two sets one set being a polyurethanes resins and the other set being polyisocyanate. The polyurethane resin falls under T.I. No. 3909.60. When the above products are mixed together they become adhesives which is a product falling in T.I. No. 35.06. Therefore, as per these notes it has to be classified as adhesives - Decided against Revenue.
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