https://www.taxtmi.com/caselaws?id=87244 Universal Spray Compound was found to be a prepared adhesive under Chapter 35 of the Central Excise Tariff Schedule because its composition included rubber, solvents, fillers, vulcanising agents and resins, and its actual use was as an adhesive in tyre retreading. The technical affidavit and chemical examiner's report supported these facts, and they were not rebutted. The Tribunal relied on its earlier view that products of this nature fall within Heading 35.06, and classified the product as an adhesive rather than under the competing heading. en-us Mon, 18 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 16:43:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87244 Universal Spray Compound was found to be a prepared adhesive under Chapter 35 of the Central Excise Tariff Schedule because its composition included rubber, solvents, fillers, vulcanising agents and resins, and its actual use was as an adhesive in tyre retreading. The technical affidavit and chemical examiner's report supported these facts, and they were not rebutted. The Tribunal relied on its earlier view that products of this nature fall within Heading 35.06, and classified the product as an adhesive rather than under the competing heading. Case-Laws Central Excise Mon, 18 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87244