https://www.taxtmi.com/caselaws?id=85198 Epoxy resin and hardener packed together for mixing were treated as adhesive packs for tariff classification because the constituents were complementary, clearly identifiable and presented together to obtain the finished product. The tariff notes required goods put up in sets for making a product to be classified under the heading applicable to that resulting product, rather than by reference to the individual components. On that basis, classification under Tariff Item 35.06 was upheld and the claim for Heading 3907.30 was rejected. en-us Thu, 04 Jan 1996 00:00:00 +0530 Wed, 03 Aug 2011 13:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85198 Epoxy resin and hardener packed together for mixing were treated as adhesive packs for tariff classification because the constituents were complementary, clearly identifiable and presented together to obtain the finished product. The tariff notes required goods put up in sets for making a product to be classified under the heading applicable to that resulting product, rather than by reference to the individual components. On that basis, classification under Tariff Item 35.06 was upheld and the claim for Heading 3907.30 was rejected. Case-Laws Central Excise Thu, 04 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85198