Tariff classification of mixed epoxy packs turned on the finished adhesive product, not the separate components.

Epoxy resin and hardener packed together for mixing were treated as adhesive packs for tariff classification because the constituents were complementary, clearly identifiable and presented together to obtain the finished product. The tariff notes required goods put up in sets for making a product to be classified under the heading applicable to that resulting product, rather than by reference to the individual components. On that basis, classification under Tariff Item 35.06 was upheld and the claim for Heading 3907.30 was rejected.

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Issues: Whether epoxy resin and hardener packs sold together as adhesive packs were correctly classified under Tariff Item 35.06 or under Heading 3907.30.

Analysis: The goods consisted of two separate constituents, one containing epoxy resin and the other hardener, which were intended to be mixed together to form an adhesive. The product was marketed as adhesive, and the relevant tariff notes to Sections VI and VII of the Central Excise Tariff Act, 1985 required goods put up in sets for obtaining a product to be classified under the heading appropriate to that product when the constituents were clearly identifiable, presented together, and complementary to one another. On that basis, the product was classifiable by reference to its resulting adhesive character rather than by the individual components.

Conclusion: The classification under Tariff Item 35.06 was upheld and the assessee's claim under Heading 3907.30 was rejected.

Final Conclusion: The appeal failed, and the departmental classification was sustained.

Ratio Decidendi: Goods put up together as complementary constituents for use as a mixed product are to be classified under the heading appropriate to the finished product obtained on mixing.

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