https://www.taxtmi.com/caselaws?id=110622 The Tribunal upheld the Commissioner (Appeals)'s decision to classify the synthetic resin adhesive under Heading 39.05 for excise duty purposes. The appellant's argument for classification under Heading 35.06 was dismissed as they failed to prove that the product met the criteria for exemption under Notification 175/86. The judgment emphasizes the significance of accurate classification in excise matters and the relevance of circulars and notifications in resolving classification disputes. en-us Fri, 02 Jan 2004 00:00:00 +0530 Tue, 17 Apr 2012 17:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110622 The Tribunal upheld the Commissioner (Appeals)'s decision to classify the synthetic resin adhesive under Heading 39.05 for excise duty purposes. The appellant's argument for classification under Heading 35.06 was dismissed as they failed to prove that the product met the criteria for exemption under Notification 175/86. The judgment emphasizes the significance of accurate classification in excise matters and the relevance of circulars and notifications in resolving classification disputes. Case-Laws Central Excise Fri, 02 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110622