https://www.taxtmi.com/caselaws?id=325945 Prepared glue produced through a sequential one-stage reactor process, with hardener added before transfer for direct bonding use, falls under Chapter 35 rather than primary resin under Chapter 39. The finished adhesive character, actual use, and Chapter Note 6 exclusion from Chapter 39 govern classification. Reliance on comparisons not based on proper examination of the manufacturing process or chemical comparability was unpersuasive; the test report and purchase-order inference were also unreliable. Consequently, area-based exemption could not be denied, and the related demand and penalty were unsustainable. en-us Tue, 17 Nov 2015 00:00:00 +0530 Wed, 04 May 2016 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325945 Prepared glue produced through a sequential one-stage reactor process, with hardener added before transfer for direct bonding use, falls under Chapter 35 rather than primary resin under Chapter 39. The finished adhesive character, actual use, and Chapter Note 6 exclusion from Chapter 39 govern classification. Reliance on comparisons not based on proper examination of the manufacturing process or chemical comparability was unpersuasive; the test report and purchase-order inference were also unreliable. Consequently, area-based exemption could not be denied, and the related demand and penalty were unsustainable. Case-Laws Central Excise Tue, 17 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325945