Tariff classification of putty products under Heading 32.14 confirmed over prepared adhesives under Heading 35.06.

M-Seal putty products were held to fall under Heading 32.14 of the Central Excise Tariff, not Heading 35.06 as prepared glues or other prepared adhesives. Chemical examination showed the goods to be putty in paste or hard-mass form, matching the tariff description for glazier putty, grafting putty, caulking compounds and other mastics used to stop, seal or caulk cracks in thick layers. The notes to Heading 35.06 excluded products having the character of mastics and fillings covered by Heading 32.14. Earlier Revenue rulings based on a different tariff structure were found inapposite.

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Issues: Whether M-Seal putty products were correctly classifiable under Heading 32.14 of the Central Excise Tariff Act, 1985 or under Heading 35.06 as prepared glues and other prepared adhesives.

Analysis: The products were found on chemical examination to be putty in the form of a paste or hard mass. The tariff description under Heading 32.14 specifically covered glazier putty, grafting putty, caulking compounds and other mastics, and the HSN notes stated that such products are used to stop, seal or caulk cracks and are applied in thick layers. Heading 35.06 covered prepared glues and other prepared adhesives, but its notes excluded products having the character of mastics and fillings falling under Heading 32.14. The earlier decisions cited by the Revenue related to an earlier tariff structure and were not apt to the present competing headings.

Conclusion: The goods were correctly classifiable under Heading 32.14 and not under Heading 35.06, and the Revenue appeal was liable to be rejected.

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