Classification of laminate adhesives under Chapter 35-06 upheld on settled Tribunal precedent, not Chapter 39-09.

Mixtures of melamine and formaldehyde, and phenol and formaldehyde, used as adhesives or glue in laminate manufacture were treated as classifiable under Chapter Heading 35-06 rather than Chapter 39-09. The classification was aligned with the assessee's earlier year ruling and other Tribunal decisions on the same product and use, which had consistently accepted Chapter 35-06. That settled line of authority was followed, and no fresh departure from the earlier view was considered necessary, leaving the assessee's classification position intact.

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Issues: Whether the mixture of Melamine & Formaldehyde and Phenol & Formaldehyde used as adhesives or glue in the manufacture of laminates was classifiable under Chapter Heading 35-06, as claimed by the assessee, or under Chapter 39-09, as held by the Revenue.

Analysis: The dispute had already been decided in the assessee's own case for an earlier period and in other similar decisions, where the same mixture used in the manufacture of laminates was held to fall under Chapter Heading 35-06. Those decisions were followed consistently by other Tribunal Benches, and the Revenue had not challenged them further, indicating acceptance of the classification adopted in those cases. In view of that settled position, the issue did not require a fresh departure from the earlier view.

Conclusion: The mixture used as adhesive or glue was held classifiable under Chapter Heading 35-06 and not under Chapter 39-09, in favour of the assessee.

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