Prepared adhesive based on plastics: chemical test upheld classification and no re-testing was warranted.

A prepared adhesive based on plastics was correctly identified where the Chemical Examiner's report found nitrocellulose, epoxy-type synthetic resins, plasticiser and volatile solvents, and classified the sample accordingly under Chapter 39 and the related HSN treatment. The report was treated as clear and specific, not presumptive or self-contradictory, so there was no basis to order re-testing of the sample. On that footing, the product remained within the notification's higher duty treatment, and the refusal to re-test did not affect the classification or the demand.

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Issues: Whether the product manufactured by the appellant was a prepared adhesive based on plastics so as to attract the duty treatment under Notification No. 125/87, and whether re-testing of the sample was warranted.

Analysis: The Chemical Examiner's report specifically recorded that the sample was composed of nitrocellulose, epoxy type synthetic resins, plasticiser and volatile solvents, and concluded that it was a prepared adhesive based on plastics. The classification was supported by reference to Chapter 39 of the tariff and the corresponding HSN treatment of cellulose nitrates and related materials. As the report was clear, specific and founded on chemical testing, it could not be treated as presumptive or self-contradictory. In these circumstances, no basis existed for directing re-testing of the sample.

Conclusion: The product was correctly treated as a prepared adhesive based on plastics, the higher duty under the notification was rightly demanded, and the refusal to re-test did not vitiate the order.

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