Product classification turns on essential use: polystik compound treated as an adhesive, not residuary, because binding function was dominant.

Polystik compound is classifiable as an adhesive under item 3 of the First Schedule to the Kerala General Sales Tax Act, 1963, because its essential use was for fixing rainguard on rubber trees by binding cloth and supporting the shade. The product's transport documents and returns also described it as an adhesive, reinforcing its binding character. Its waterproofing or leak-preventing feature was only incidental and did not change the product's dominant function. On that basis, it falls within the adhesive entry and not the residuary entry.

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Issues: Whether polystik compound is classifiable as an adhesive under item 3 of the First Schedule to the Kerala General Sales Tax Act, 1963, or falls under the residuary entry.

Analysis: Classification of the product had to be determined with reference to its use and purpose. The material was used for fixing rainguard on rubber trees by binding the cloth and supporting the attached shade, and both the transport documents and returns described it as an adhesive. Its waterproofing or leak-preventing feature was only incidental. Since the essential function of the compound was its adhesive nature or binding capacity, it answered the description of adhesive in item 3 of the First Schedule.

Conclusion: The product is an adhesive and is not classifiable under the residuary entry.

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