Rubber-based adhesive classification turns on adhesive character, not resin content, under the Central Excise Tariff.

A rubber-based cement/adhesive made from rubber dissolved in organic solvent was treated as a prepared adhesive rather than compounded rubber for Central Excise Tariff purposes. The product's adhesive character and suitability for tyre retreading were decisive, and technical literature showed that rubber-based adhesives need not contain resin. The exclusion and explanatory notes, together with earlier Tribunal rulings on similar products, supported classification under Heading 35.06. The absence of resin was not determinative because resin is only an optional ingredient in rubber-based adhesives, so classification under Heading 40.05 was rejected.

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Issues: Whether the product, a rubber-based cement/adhesive containing rubber dissolved in organic solvent, was correctly classifiable under Heading 40.05 or as a prepared adhesive under Heading 35.06 of the Central Excise Tariff.

Analysis: The product was found to be adhesive in character and suitable for tyre retreading. The evidence and technical literature showed that rubber-based adhesives need not necessarily contain resin, and that rubber dissolved in suitable organic solvent can itself constitute an adhesive. The exclusion and explanatory notes, together with earlier Tribunal decisions on similar rubber-based products, supported classification under Heading 35.06 rather than as compounded rubber under Heading 40.05. The absence of resin was not decisive because resin is only an optional ingredient in rubber-based adhesives.

Conclusion: The product was held classifiable as a prepared adhesive under Heading 35.06, and the classification under Heading 40.05 was rejected in favour of the assessee.

Ratio Decidendi: A rubber-based product consisting essentially of rubber in organic solvent, used as an adhesive, is classifiable as a prepared adhesive where its functional character and established trade use show adhesive identity, and the absence of resin does not negate such classification.

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