Adhesive classification under Central Excise Tariff: Vincol held classifiable as an adhesive product, not synthetic resin.

Vincol, an adhesive made by mechanically stirring polyvinyl acetate dispersion with polyvinyl alcohol solution, was classified as an adhesive product rather than an artificial or synthetic resin product. Applying an earlier Tribunal decision on a similar product made by the same process and used for the same purpose, the product was held not to fall under Tariff Item 15A(1)(ii) of the Central Excise Tariff. It was correctly assessable under Tariff Item 68 as it then stood, with the classification issue decided in favour of the assessee.

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Issues: Whether the product 'Vincol', manufactured by mechanical stirring of polyvinyl acetate dispersion with polyvinyl alcohol solution and used as an adhesive, was classifiable under Tariff Item 15A(1)(ii) of the Central Excise Tariff or under Tariff Item 68.

Analysis: The product was compared with an earlier Tribunal decision concerning a similar adhesive manufactured in the same manner and used for the same purpose. That decision was treated as the more direct authority. On that basis, the product was held not to be classifiable as an artificial or synthetic resin product under Tariff Item 15A(1)(ii), but as an adhesive product falling under Tariff Item 68 as it then stood.

Conclusion: The product was correctly classifiable under Tariff Item 68 and not under Tariff Item 15A(1)(ii), which is in favour of the assessee.

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