https://www.taxtmi.com/caselaws?id=85592 M-Seal putty products were held to fall under Heading 32.14 of the Central Excise Tariff, not Heading 35.06 as prepared glues or other prepared adhesives. Chemical examination showed the goods to be putty in paste or hard-mass form, matching the tariff description for glazier putty, grafting putty, caulking compounds and other mastics used to stop, seal or caulk cracks in thick layers. The notes to Heading 35.06 excluded products having the character of mastics and fillings covered by Heading 32.14. Earlier Revenue rulings based on a different tariff structure were found inapposite. 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 were held to fall under Heading 32.14 of the Central Excise Tariff, not Heading 35.06 as prepared glues or other prepared adhesives. Chemical examination showed the goods to be putty in paste or hard-mass form, matching the tariff description for glazier putty, grafting putty, caulking compounds and other mastics used to stop, seal or caulk cracks in thick layers. The notes to Heading 35.06 excluded products having the character of mastics and fillings covered by Heading 32.14. Earlier Revenue rulings based on a different tariff structure were found inapposite. Case-Laws Central Excise Tue, 06 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85592