https://www.taxtmi.com/caselaws?id=202057 Heading 3214 covers glaziers' putty, resin cements, caulking compounds, other mastics and similar preparations, with classification determined by composition and use. The chemical examiner classified the goods as "other mastics". Notification No. 13/2002, effective from 01.03.2002, extended MRP-based assessment to all goods under Heading 3214, and the Budget Notes specifically referred to other mastics. On that basis, the earlier Notification No. 5/2001-C.E. (N.T.) did not cover such goods for the prior period, so assessment under Section 4A for that period was not sustainable. en-us Tue, 21 Sep 2010 00:00:00 +0530 Mon, 14 Feb 2011 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202057 Heading 3214 covers glaziers' putty, resin cements, caulking compounds, other mastics and similar preparations, with classification determined by composition and use. The chemical examiner classified the goods as "other mastics". Notification No. 13/2002, effective from 01.03.2002, extended MRP-based assessment to all goods under Heading 3214, and the Budget Notes specifically referred to other mastics. On that basis, the earlier Notification No. 5/2001-C.E. (N.T.) did not cover such goods for the prior period, so assessment under Section 4A for that period was not sustainable. Case-Laws Central Excise Tue, 21 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202057