https://www.taxtmi.com/caselaws?id=94750 A rubber-based cement/adhesive made from rubber dissolved in organic solvent was treated as a prepared adhesive rather than compounded rubber for Central Excise Tariff purposes. The product's adhesive character and suitability for tyre retreading were decisive, and technical literature showed that rubber-based adhesives need not contain resin. The exclusion and explanatory notes, together with earlier Tribunal rulings on similar products, supported classification under Heading 35.06. The absence of resin was not determinative because resin is only an optional ingredient in rubber-based adhesives, so classification under Heading 40.05 was rejected. en-us Mon, 07 Apr 1997 00:00:00 +0530 Sat, 03 Dec 2011 15:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94750 A rubber-based cement/adhesive made from rubber dissolved in organic solvent was treated as a prepared adhesive rather than compounded rubber for Central Excise Tariff purposes. The product's adhesive character and suitability for tyre retreading were decisive, and technical literature showed that rubber-based adhesives need not contain resin. The exclusion and explanatory notes, together with earlier Tribunal rulings on similar products, supported classification under Heading 35.06. The absence of resin was not determinative because resin is only an optional ingredient in rubber-based adhesives, so classification under Heading 40.05 was rejected. Case-Laws Central Excise Mon, 07 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94750