Prepared polyamide adhesive classified under the adhesive heading, making concessional customs exemption unavailable under the notification.

Polyamide resin adhesive described in the bill of entry and technical material was treated as a prepared adhesive based on polyamide resin, not as polyamide in primary form. On that basis, it fell under Heading 35.06 of the Customs Tariff Act rather than Heading 3908.10, because Chapter 39 covers polyamides only in primary form. The same classification point controlled eligibility for Notification No. 172/92-Cus.: since the goods did not satisfy the tariff entry required by the notification, the concessional duty benefit was unavailable. A departmental certificate could not override the essential requirement that the imported goods themselves answer the notification description.

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Issues: (i) Whether the imported polyamide resin adhesive was classifiable under Heading 3908.10 or under Heading 35.06 of the Customs Tariff Act. (ii) Whether the importer was entitled to concessional duty under Notification No. 172/92-Cus. dated 30-4-1992.

Issue (i): Whether the imported polyamide resin adhesive was classifiable under Heading 3908.10 or under Heading 35.06 of the Customs Tariff Act.

Analysis: Heading 39.08 applies to polyamides in primary form, and primary form under Chapter 39 covers only the forms specified in Note 6. The product described in the bill of entry and the technical material showed that the goods were a prepared adhesive based on polyamide resin, not polyamide in primary form. The test report also treated the goods as a prepared adhesive/glue based on plastics. On that basis, the product fell within Heading 35.06 as prepared adhesive.

Conclusion: The imported goods were correctly classified under Heading 35.06 and not under Heading 3908.10.

Issue (ii): Whether the importer was entitled to concessional duty under Notification No. 172/92-Cus. dated 30-4-1992.

Analysis: The notification applied only to goods falling within the tariff chapters specified in the corresponding entry. Since the product was classifiable under Chapter 35 and not Chapter 39, the tariff condition for the exemption was not satisfied. The certificate issued by the Department of Electronics could not override the essential tariff requirement that the imported goods themselves answer the description in the notification.

Conclusion: The importer was not entitled to the concessional rate of duty under Notification No. 172/92-Cus. dated 30-4-1992.

Final Conclusion: The revenue appeal succeeded because the goods were held to be prepared adhesive falling under Heading 35.06, with the result that the claimed exemption was unavailable.

Ratio Decidendi: Goods that are not in primary form and are shown by their description and technical evidence to be prepared adhesive must be classified under the specific adhesive heading, and an exemption notification can be applied only when the imported goods themselves satisfy the tariff entry prescribed in the notification.

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