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of <h1>Binding Agents in Textile Industry Classified as Adhesives Under Central Excise Tariff Heading 35.06, Not Finishing Agents.</h1> The circular addresses the classification of binding agents used in the textile industry under the Central Excise Tariff. The issue arose regarding whether these agents should be classified under heading 38.09 as 'finishing agents' or under heading 35.06 as 'adhesives.' After discussion at a tariff conference and consultation with a Deputy Chief Chemist, it was concluded that these binding agents, composed of various chemicals, are used primarily for binding non-woven webs during fabric manufacture. Therefore, they are classified under heading 35.06 as 'adhesives,' not eligible for exemption as 'finishing agents.' The Board agrees with this classification.
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