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<h1>Adhesive Neoprene in Footwear Classified as 'Prepared Glues' under Heading 35.06, Not 'Mastics' Under Heading 32.14.</h1> The Central Board of Excise & Customs has clarified the classification of 'adhesive neoprene' (neoprene cement) used in footwear manufacturing. Following consultation with the Chief Chemist, CRCL, it is determined that due to its chemical composition and application, the product should not be classified as 'Mastics' under Heading No. 32.14 but rather as 'Prepared glues and other prepared adhesives' under Heading No. 35.06 of the Central Excise Tariff. All pending assessments should be finalized based on this classification, and relevant parties should be informed accordingly.