https://www.taxtmi.com/caselaws?id=483 Separately sold constituents intended to be mixed together for a finished product are classified under the tariff heading applicable to the resultant product. Applying Section Note (2) of Section VI and Section Note (1) of Section VII of the Central Excise Tariff Act, 1985, polyurethane resin and polyisocyanate cleared in separate sets but meant to be combined into adhesives were held classifiable as adhesives rather than under the heading for one constituent alone. The classification under Tariff Item 35.06 was therefore correct, and the assessee's challenge failed. en-us Wed, 31 Aug 2005 00:00:00 +0530 Mon, 21 Apr 2014 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=483 Separately sold constituents intended to be mixed together for a finished product are classified under the tariff heading applicable to the resultant product. Applying Section Note (2) of Section VI and Section Note (1) of Section VII of the Central Excise Tariff Act, 1985, polyurethane resin and polyisocyanate cleared in separate sets but meant to be combined into adhesives were held classifiable as adhesives rather than under the heading for one constituent alone. The classification under Tariff Item 35.06 was therefore correct, and the assessee's challenge failed. Case-Laws Central Excise Wed, 31 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=483