https://www.taxtmi.com/caselaws?id=85185 The appeal involved the classification of animal glue under the Central Excises and Salt Act, 1944. The Collector of Central Excise directed reclassification of the glue, initially classified as high polymer resins. The respondent argued for classification under a specific Tariff item based on Trade Notices and Notifications. The Tribunal found the Trade Notice relied upon was not applicable due to the glue's varied sources. The Tribunal upheld the benefit of a Notification to the respondent under Section 11C, allowing the Revenue's appeal, vacating the Collector of Central Excise (Appeals) order, and confirming the Asstt. Collector's decision. en-us Wed, 08 Nov 1995 00:00:00 +0530 Wed, 03 Aug 2011 12:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85185 The appeal involved the classification of animal glue under the Central Excises and Salt Act, 1944. The Collector of Central Excise directed reclassification of the glue, initially classified as high polymer resins. The respondent argued for classification under a specific Tariff item based on Trade Notices and Notifications. The Tribunal found the Trade Notice relied upon was not applicable due to the glue's varied sources. The Tribunal upheld the benefit of a Notification to the respondent under Section 11C, allowing the Revenue's appeal, vacating the Collector of Central Excise (Appeals) order, and confirming the Asstt. Collector's decision. Case-Laws Central Excise Wed, 08 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85185