https://www.taxtmi.com/caselaws?id=166913 Goods manufactured by mechanically mixing duty-paid polyvinyl acetate dispersion with polyvinyl alcohol solution and additives were treated as prepared adhesives or glue, not as artificial or synthetic resins. The tariff entry for Item 15A(1)(ii) covered resin and plastic materials, including polymerisation and co-polymerisation products, but the product was marketed and understood in trade as glue, and trade classification materials supported exclusion from the plastics entry. On that basis, the goods were more appropriately assessable under Item 68, and the duty demand based on Item 15A could not be sustained. en-us Thu, 09 Feb 1984 00:00:00 +0530 Wed, 12 Nov 2014 12:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166913 Goods manufactured by mechanically mixing duty-paid polyvinyl acetate dispersion with polyvinyl alcohol solution and additives were treated as prepared adhesives or glue, not as artificial or synthetic resins. The tariff entry for Item 15A(1)(ii) covered resin and plastic materials, including polymerisation and co-polymerisation products, but the product was marketed and understood in trade as glue, and trade classification materials supported exclusion from the plastics entry. On that basis, the goods were more appropriately assessable under Item 68, and the duty demand based on Item 15A could not be sustained. Case-Laws Central Excise Thu, 09 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166913