https://www.taxtmi.com/caselaws?id=90301 Corrugation gum powder, manufactured by mixing starch with alcohol, sodium chloride and calcium hydroxide, was treated as a starch-based glue because HSN Explanatory Notes place starch glues obtained by alkali treatment under Chapter 35.05. As calcium hydroxide is an alkali, the product fell within CET sub-heading 3505.90 for glues and gums based on starch, and not under CET sub-heading 1103.90 as plain starch. en-us Fri, 26 Feb 1999 00:00:00 +0530 Tue, 04 Oct 2011 18:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90301 Corrugation gum powder, manufactured by mixing starch with alcohol, sodium chloride and calcium hydroxide, was treated as a starch-based glue because HSN Explanatory Notes place starch glues obtained by alkali treatment under Chapter 35.05. As calcium hydroxide is an alkali, the product fell within CET sub-heading 3505.90 for glues and gums based on starch, and not under CET sub-heading 1103.90 as plain starch. Case-Laws Central Excise Fri, 26 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90301