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TMI Blog1997 (8) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... SDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal against the order of Collector (Appeals), New Delhi dated 14-8-1991. 2. Both the sides submitted that in this case, the issue involved namely the classification of a product in the nature of a prepared adhesive consisting of a mixture of rubber, organic solvents, etc. under Heading 35.06 has alrea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (which are resins) act as tacifiers. Carbon black is a filler. Elasto 170 is a processing oil." 4. They have also described the process of manufacture and use to the Department as follows :- "The necessary ingredients like natural rubber, synaperene, zinc oxide, CP-100, Resorcinal Formaldehyde, Carbon Black N-351, Elasto 710, Insoluble Sulphur, Cyrez Resin and other chemicals are first m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor of Central Excise, Coimbatore reported in 1988 (34) E.L.T. 404 (Tribunal), it has been observed that "Explanatory Notes under Heading No. 35.06 of the Brussels Nomenclature show that the heading covers, inter alia, adhesives consisting of a mixture of rubber, organic solvent, fillers vulcanising agents and resins. The notes under Heading No. 40.05 (corresponding to Heading No. 40.05 of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, sulphur (a vulcanising agent), fillers and resin. Its use is admittedly as an adhesive in retreading of tyres. There can, therefore, be no doubt that the correct classification of the product is as a prepared adhesive or glue in Chapter 35 of the Central Excise Tariff Schedule." 8. Since the product in question is similar to the one covered by the above decision, we consider that the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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