https://www.taxtmi.com/caselaws?id=82630 Rubber-based prepared glue or adhesive specifically covered by the exclusion to Heading 40.05 is classified under sub-heading 3506.00, not as compounded rubber under sub-heading 4005.00. The analysis applies the tariff headings, Chapter Notes and HSN explanatory notes to distinguish prepared adhesives from compounded rubber in primary form, and rejects the view that the presence of a vulcanising agent is necessary for Chapter 35 classification. It also notes that an order-in-original may be unspeaking if it does not independently address the classification plea and exemption claim, with the result that a demand, confiscation or penalty based on the wrong classification cannot be sustained. en-us Tue, 29 Jun 1993 00:00:00 +0530 Wed, 06 Jul 2011 13:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82630 Rubber-based prepared glue or adhesive specifically covered by the exclusion to Heading 40.05 is classified under sub-heading 3506.00, not as compounded rubber under sub-heading 4005.00. The analysis applies the tariff headings, Chapter Notes and HSN explanatory notes to distinguish prepared adhesives from compounded rubber in primary form, and rejects the view that the presence of a vulcanising agent is necessary for Chapter 35 classification. It also notes that an order-in-original may be unspeaking if it does not independently address the classification plea and exemption claim, with the result that a demand, confiscation or penalty based on the wrong classification cannot be sustained. Case-Laws Central Excise Tue, 29 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82630