https://www.taxtmi.com/caselaws?id=83878 A synthetic glue made from polyvinyl alcohol, glycerine and water was treated as a prepared adhesive rather than as polyvinyl alcohol. Heading 3905.20 did not apply because it covered the raw material, not the finished adhesive preparation, and Chapter Note 6(a) was inapplicable since the product was not a mere solution of powder in water. Applying common parlance and the heading most akin to the product's commercial identity, the adhesive was classified under Heading 35.01 as glue. en-us Thu, 22 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 14:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83878 A synthetic glue made from polyvinyl alcohol, glycerine and water was treated as a prepared adhesive rather than as polyvinyl alcohol. Heading 3905.20 did not apply because it covered the raw material, not the finished adhesive preparation, and Chapter Note 6(a) was inapplicable since the product was not a mere solution of powder in water. Applying common parlance and the heading most akin to the product's commercial identity, the adhesive was classified under Heading 35.01 as glue. Case-Laws Central Excise Thu, 22 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83878