https://www.taxtmi.com/caselaws?id=83125 Dual-pack epoxy adhesive resin with hardener was classified by its commercial identity and end-use after mixing, not by the separate characteristics of resin or hardener in isolation. Because the product became an adhesive only when the two components were combined, and an earlier decision involving the same parties had already adopted that approach, the product was held classifiable under Tariff Item 68 rather than Tariff Item 15A(I). The Revenue's appeal was rejected on that basis. en-us Thu, 31 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 11:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83125 Dual-pack epoxy adhesive resin with hardener was classified by its commercial identity and end-use after mixing, not by the separate characteristics of resin or hardener in isolation. Because the product became an adhesive only when the two components were combined, and an earlier decision involving the same parties had already adopted that approach, the product was held classifiable under Tariff Item 68 rather than Tariff Item 15A(I). The Revenue's appeal was rejected on that basis. Case-Laws Central Excise Thu, 31 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83125