https://www.taxtmi.com/caselaws?id=117228 Prepared adhesive was held classifiable under heading 3905.10 because the nature of the goods was undisputed and the Board's circular on polyvinyl acetate emulsion containing additives used as adhesives was binding on departmental authorities. The appellate authority was not justified in disregarding that circular merely for want of expert opinion, since the classification issue was already covered by prior Tribunal authority relied on by the Revenue. The assessee's claim for heading 3506.00 was rejected and the original assessment classification was restored. en-us Tue, 10 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 12:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117228 Prepared adhesive was held classifiable under heading 3905.10 because the nature of the goods was undisputed and the Board's circular on polyvinyl acetate emulsion containing additives used as adhesives was binding on departmental authorities. The appellate authority was not justified in disregarding that circular merely for want of expert opinion, since the classification issue was already covered by prior Tribunal authority relied on by the Revenue. The assessee's claim for heading 3506.00 was rejected and the original assessment classification was restored. Case-Laws Central Excise Tue, 10 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117228