2004 (1) TMI 424

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..... Kumar, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question that arises for consideration in this appeal is the classification of synthetic resin adhesive manufactured by the appellant. The appellant was engaged in the manufacture of polyvinyl acetate emulsion and synthetic resin adhesive. The department was of the view that each of these products is classifiable in .....

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..... nd not presented as glues in container of one kilogram or less and hence both products would be classifiable in Heading 39.05. He said that however it has subsequently been clarified that mode of presentation for sale is not a deciding factor regarding classification of the product. "As per HSN Chapter Note product should have resin contents in order to classify the same under Chapter No. 3506 of .....

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..... of classification list is not a bar to recovery of duty short levied or non levied. It is contended on merits that the synthetic resin adhesive was in fact classifiable in Heading 39.05 of the tariff and had been so cleared earlier. It was only subsequent to the issue of the circular of the Board that action was taken to change the classification. The Board's Circular 47/90 issued under Section 3 .....

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