https://www.taxtmi.com/caselaws?id=81583 Seven manufactured products were classified under Heading 35.06 as prepared glues and other prepared adhesives because their composition and character matched earlier adhesive and mastic decisions. The first six products were aqueous dispersions with only about 10 to 15 per cent rubber content, so the Chemical Examiner's report was not sufficient to bring them under Heading 40.05. The seventh product, a free-flowing liquid of natural resin in volatile organic solvent, was also treated as a prepared adhesive product rather than goods under Heading 38.23. The contrary departmental classification was rejected. en-us Thu, 24 Oct 1991 00:00:00 +0530 Mon, 27 Jun 2011 16:00:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81583 Seven manufactured products were classified under Heading 35.06 as prepared glues and other prepared adhesives because their composition and character matched earlier adhesive and mastic decisions. The first six products were aqueous dispersions with only about 10 to 15 per cent rubber content, so the Chemical Examiner's report was not sufficient to bring them under Heading 40.05. The seventh product, a free-flowing liquid of natural resin in volatile organic solvent, was also treated as a prepared adhesive product rather than goods under Heading 38.23. The contrary departmental classification was rejected. Case-Laws Central Excise Thu, 24 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81583