Binding classification circular governs prepared adhesive; heading 3905.10 applied and expert evidence was unnecessary on undisputed facts.

Prepared adhesive was held classifiable under heading 3905.10 because the nature of the goods was undisputed and the Board's circular on polyvinyl acetate emulsion containing additives used as adhesives was binding on departmental authorities. The appellate authority was not justified in disregarding that circular merely for want of expert opinion, since the classification issue was already covered by prior Tribunal authority relied on by the Revenue. The assessee's claim for heading 3506.00 was rejected and the original assessment classification was restored.

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Issues: Whether prepared adhesive was classifiable under heading 3905.10 in view of the Board's circular, or under heading 3506.00 as claimed by the assessee, and whether the appellate authority was justified in disregarding the circular for want of expert opinion.

Analysis: The goods had been examined by the original authority on admitted facts, and there was no dispute about the nature of the item. The original authority had applied the Board's circular governing classification of polyvinyl acetate emulsion containing additives used as adhesives, and that circular was binding on the departmental authorities. The classification issue was also covered by the Tribunal's earlier ruling relied on by the Revenue. In these circumstances, no expert opinion or technical report was required to displace the original classification.

Conclusion: The correct classification was under heading 3905.10, and the order of the appellate authority was unsustainable. The assessee's claim under heading 3506.00 was rejected.

Final Conclusion: The original assessment classification was restored and the Revenue's view on classification was upheld.

Ratio Decidendi: A binding Board circular governing classification must be followed by departmental authorities, and where the nature of goods is undisputed, classification may be determined without insisting on expert or technical evidence.

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