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2010 (4) TMI 539 - CESTAT MUMBAIPadding Solution - Classification - dispute relates to classification of three products. Chemical literature, chemical examiner's report and Chapter Note 3(e) showing impugned goods basically resins in aqueous solution obtained by condensation between urea and aldehyde. As per HSN Explanatory Notes resins in aqueous solution ought to be considered in primary form and Chapter Heading 3909 of Central Excise Tariff covers resins in primary form. Also interpretative Rule 3(a) require specific entry to be preferred. Held that - classification under sub heading 3909.10 and not under heading 3809.
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