https://www.taxtmi.com/circulars?id=6403 Based on chemical composition, physical form, function and application, adhesive neoprene does not qualify as Mastics under Heading No. 32.14 and is classifiable as prepared glues and other prepared adhesives under Heading No. 35.06; the Central Board agrees with the Chief Chemist's opinion and directs that pending assessments be finalised accordingly and field formations and trade be informed. en-us Thu, 05 Mar 1992 00:00:00 +0530 Fri, 03 Jul 2009 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6403 Based on chemical composition, physical form, function and application, adhesive neoprene does not qualify as Mastics under Heading No. 32.14 and is classifiable as prepared glues and other prepared adhesives under Heading No. 35.06; the Central Board agrees with the Chief Chemist's opinion and directs that pending assessments be finalised accordingly and field formations and trade be informed. Circulars Central Excise Thu, 05 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6403