https://www.taxtmi.com/caselaws?id=80547 Prescol Glue was held classifiable under Item 15A(1) of the erstwhile Central Excise Tariff because it was a condensation product and aminoplast, and the specific entry prevailed over the residual Item 68. The Tribunal accepted that Item 15A(1) is to be read in its technical and scientific sense, but found no tariff requirement for a particular molecular weight or water solubility. Classification was determined by the product's condition at clearance, not its subsequent conversion into glue after adding extenders and hardeners. BTN, CCCN and HSN notes did not displace the tariff entry, and the reclassification under Item 68 was set aside. en-us Tue, 08 May 1990 00:00:00 +0530 Fri, 17 Jun 2011 15:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80547 Prescol Glue was held classifiable under Item 15A(1) of the erstwhile Central Excise Tariff because it was a condensation product and aminoplast, and the specific entry prevailed over the residual Item 68. The Tribunal accepted that Item 15A(1) is to be read in its technical and scientific sense, but found no tariff requirement for a particular molecular weight or water solubility. Classification was determined by the product's condition at clearance, not its subsequent conversion into glue after adding extenders and hardeners. BTN, CCCN and HSN notes did not displace the tariff entry, and the reclassification under Item 68 was set aside. Case-Laws Central Excise Tue, 08 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80547