https://www.taxtmi.com/caselaws?id=87474 A synthetic resin based product marketed and used as an adhesive was held classifiable under Chapter 35 rather than Chapter 39, because the tariff structure for glues and prepared adhesives treated end use as a relevant classification criterion. The later amendment to Chapter Note 6 was treated as prospective only and could not be applied to disturb the approved classification for an earlier period. On that basis, retrospective reclassification was not justified, and the allegation of misdeclaration was not sustained. en-us Fri, 05 Dec 1997 00:00:00 +0530 Tue, 06 Sep 2011 12:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87474 A synthetic resin based product marketed and used as an adhesive was held classifiable under Chapter 35 rather than Chapter 39, because the tariff structure for glues and prepared adhesives treated end use as a relevant classification criterion. The later amendment to Chapter Note 6 was treated as prospective only and could not be applied to disturb the approved classification for an earlier period. On that basis, retrospective reclassification was not justified, and the allegation of misdeclaration was not sustained. Case-Laws Central Excise Fri, 05 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87474