Prepared adhesive classification upheld for tyre retreading compound based on composition, use, and supporting technical evidence.

Universal Spray Compound was found to be a prepared adhesive under Chapter 35 of the Central Excise Tariff Schedule because its composition included rubber, solvents, fillers, vulcanising agents and resins, and its actual use was as an adhesive in tyre retreading. The technical affidavit and chemical examiner's report supported these facts, and they were not rebutted. The Tribunal relied on its earlier view that products of this nature fall within Heading 35.06, and classified the product as an adhesive rather than under the competing heading.

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Issues: Whether the product known as Universal Spray Compound was correctly classifiable as a prepared adhesive under Chapter 35 of the Central Excise Tariff Schedule.

Analysis: The product was shown to consist of rubber, organic solvents, fillers, vulcanising agents and resins, and its stated use was as an adhesive in tyre retreading. The factual assertions regarding composition and use were supported by the technical affidavit and the chemical examiner's report, and were not rebutted. The Tribunal also followed its earlier view that prepared adhesives of this nature fall within Heading 35.06, and that the product's composition and actual use supported classification as an adhesive rather than under the competing heading.

Conclusion: The product was held classifiable as a prepared adhesive under Chapter 35, in favour of the assessee.

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