https://www.taxtmi.com/caselaws?id=85592 M-Seal putty products fell under Heading 32.14 of the Central Excise Tariff as mastics or filling compounds, rather than Heading 35.06 for prepared glues and adhesives. Chemical examination identified the goods as putty in paste or hard-mass form. Heading 32.14 expressly covers glazier putty, grafting putty, caulking compounds and other mastics used to stop, seal or caulk cracks, while the relevant HSN notes exclude mastic- and filling-type products from Heading 35.06. Earlier precedents based on a different tariff structure did not govern classification under the competing current headings. en-us Tue, 06 Feb 1996 00:00:00 +0530 Sat, 06 Aug 2011 10:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85592 M-Seal putty products fell under Heading 32.14 of the Central Excise Tariff as mastics or filling compounds, rather than Heading 35.06 for prepared glues and adhesives. Chemical examination identified the goods as putty in paste or hard-mass form. Heading 32.14 expressly covers glazier putty, grafting putty, caulking compounds and other mastics used to stop, seal or caulk cracks, while the relevant HSN notes exclude mastic- and filling-type products from Heading 35.06. Earlier precedents based on a different tariff structure did not govern classification under the competing current headings. Case-Laws Central Excise Tue, 06 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85592