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Issues: Whether the product "Corrugation gum powder" was classifiable as starch under CET sub-heading 1103.90 or as a glue based on starch under CET sub-heading 3505.90.
Analysis: The product was manufactured by mixing starch powder with alcohol, sodium chloride and calcium hydroxide. The HSN Explanatory Notes state that starch glues obtained by treating starch with an alkali fall under Chapter Heading 35.05. As calcium hydroxide is an alkali, the product was treated as starch-based glue rather than as plain starch under Chapter 11. Heading 35.05 covers glues and gums based on starches, supporting the departmental classification.
Conclusion: The product was correctly classified under CET sub-heading 3505.90 and not under CET sub-heading 1103.90.
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