https://www.taxtmi.com/caselaws?id=81526 Repacked duty-paid resin and hardener in dual containers retained their character until mixed, and repacking alone did not create a new excisable product. Classification turned on the character and commercial identity of the final marketed article, including its intended use as an adhesive after mixing. Because resin was only one constituent of the composite product, it could not be classified under Tariff Item 15A(1 merely on predominance; the proper classification was under Tariff Item 68. The Revenue's challenge therefore failed. en-us Wed, 13 Feb 1991 00:00:00 +0530 Mon, 27 Jun 2011 12:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81526 Repacked duty-paid resin and hardener in dual containers retained their character until mixed, and repacking alone did not create a new excisable product. Classification turned on the character and commercial identity of the final marketed article, including its intended use as an adhesive after mixing. Because resin was only one constituent of the composite product, it could not be classified under Tariff Item 15A(1 merely on predominance; the proper classification was under Tariff Item 68. The Revenue's challenge therefore failed. Case-Laws Central Excise Wed, 13 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81526