https://www.taxtmi.com/caselaws?id=89182 The Tribunal upheld the classification of Winall Glue under Heading 35.06 as a prepared glue, rejecting the Revenue's argument for classification under sub-heading 3905.20 as a polymer of vinyl. Sensitizer Winall and Sensitizer (G & W) were deemed non-dutiable as no new products emerged from dilution. Stensil Remover was classified under Heading 38.23, contrary to the Commissioner's decision, as the addition of water to phosphoric acid resulted in a new product. The Tribunal's rulings were based on the specific formulations and characteristics of the products, aligning with the interpretation rules of the Central Excise Tariff Act. en-us Wed, 26 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 18:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89182 The Tribunal upheld the classification of Winall Glue under Heading 35.06 as a prepared glue, rejecting the Revenue's argument for classification under sub-heading 3905.20 as a polymer of vinyl. Sensitizer Winall and Sensitizer (G & W) were deemed non-dutiable as no new products emerged from dilution. Stensil Remover was classified under Heading 38.23, contrary to the Commissioner's decision, as the addition of water to phosphoric acid resulted in a new product. The Tribunal's rulings were based on the specific formulations and characteristics of the products, aligning with the interpretation rules of the Central Excise Tariff Act. Case-Laws Central Excise Wed, 26 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89182