https://www.taxtmi.com/caselaws?id=92867 Vulcanising rubber solution used as an adhesive for tyre retreading was treated as a prepared adhesive or glue rather than a product classifiable under Heading 40.05. The product's composition, including rubber in solution, solvent, sulphur, fillers and resin, supported classification within Chapter 35. The Tribunal also relied on an earlier decision and treated the Harmonized System explanatory notes as persuasive in understanding the tariff scheme. On that basis, classification under Heading 35.01 for the period before 10-2-1987 and under Heading 35.06 from 10-2-1987 was upheld, and the Revenue's appeals failed. en-us Thu, 16 Nov 1995 00:00:00 +0530 Sat, 31 Dec 2011 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92867 Vulcanising rubber solution used as an adhesive for tyre retreading was treated as a prepared adhesive or glue rather than a product classifiable under Heading 40.05. The product's composition, including rubber in solution, solvent, sulphur, fillers and resin, supported classification within Chapter 35. The Tribunal also relied on an earlier decision and treated the Harmonized System explanatory notes as persuasive in understanding the tariff scheme. On that basis, classification under Heading 35.01 for the period before 10-2-1987 and under Heading 35.06 from 10-2-1987 was upheld, and the Revenue's appeals failed. Case-Laws Central Excise Thu, 16 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92867