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TMI Blog1995 (11) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order-in-appeal dated 17-2-1989 has ordered that the classification of the said item fall under sub-heading 3501.90 before 10-2-1987 and under 3606.00 w.e.f. 10-2-1987. 2. When the cases were called, Shri Sanjeev Sachdeva, learned SDR appeared on behalf of the Revenue in all the present appeals. Shri Shaju Francis, learned Advocate appeared on behalf of M/s. Treads & Industrial Rubber Extrusions, the respondents in Appeal No. E/2103/89-C. None appeared on behalf of the remaining respondents. 3. At the outset, Shri Sachdeva, learned SDR with his usual fairness submitted that the case of Elgi Polytex Ltd., Coimbatore v. Collector of Central Excise, Coimbatore -1988 (34) E.L.T. (404) was followed by this Tribunal in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... description of rubber based adhesives and is correctly classifiable as glue." The explanatory Notes under the 'Harmonized Commodity Description and Coding System' of the Customs Co-operation Brussels, which description and system form the basis of the nomenclature in the Schedule to the Central Excise Tariff Act, 1985, are of considerable help and persuasive value in this regard though they have no statutory force. The Schedule, as it existed till it was amended on 10-2-1987, had only one heading in Chapter 35 (Albumincidal Substances Modified Starch Glues; Enzymes) which failed with the due of Chapter 35 of the "Brussels Nomenclature") which failed with the due of Chapter 35 of the Brussels Nomenclature (which is also the title of Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght of 1 Kg, has relevance only to the Brussels Nomenclature because its Heading 35.06 (reproduced earlier) has a specific description to that effect. Where as may be seen from Heading 35.06 of the CET (reproduced earlier, there is no corresponding description). The subject product, as seen from its composition, contains rubber in solution in so organic solvent, 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 of glue in Chapter 35 of the Central Excise Tariff Schedule. 5. Thus, following the ratio of the said decision we uphold the impugned order-in-appeal and reject ..... X X X X Extracts X X X X X X X X Extracts X X X X
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