https://www.taxtmi.com/caselaws?id=124280 Polyvinyl Acetate Emulsion with additives ordinarily remains a polymer under Heading 39.05 of the Central Excise Tariff Act, 1985. It moves to Heading 35.06 only where the goods are specially formulated or presented for sale as glues or adhesives and satisfy the Chapter 39 exclusion note, including the prescribed retail pack weight condition. The record did not establish whether the product was cleared in packs exceeding 1 kg or in 1 kg retail packs aggregated in cartons, so the classification could not be finally determined. The matter was remanded for fresh adjudication after factual verification in light of the Board circular. en-us Fri, 01 Aug 2008 00:00:00 +0530 Thu, 27 Sep 2012 14:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124280 Polyvinyl Acetate Emulsion with additives ordinarily remains a polymer under Heading 39.05 of the Central Excise Tariff Act, 1985. It moves to Heading 35.06 only where the goods are specially formulated or presented for sale as glues or adhesives and satisfy the Chapter 39 exclusion note, including the prescribed retail pack weight condition. The record did not establish whether the product was cleared in packs exceeding 1 kg or in 1 kg retail packs aggregated in cartons, so the classification could not be finally determined. The matter was remanded for fresh adjudication after factual verification in light of the Board circular. Case-Laws Central Excise Fri, 01 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124280