https://www.taxtmi.com/caselaws?id=50840 Coatolex was held classifiable as latex under Chapter 40 rather than as a prepared adhesive under Heading 3506, because mere sale or description as an adhesive was insufficient to fix classification. The decisive factor was whether processing at the assessee's premises had actually increased the product's bonding strength, and there was no evidence of such change. Chapter 40 Note 5 was applied, with no material showing exclusion under Note 5(a) and minor substances being disregarded under Note 5(b) for classification under Heading 40.01. The Commissioner's classification and related exemption position were therefore upheld, and the Revenue's challenge failed. en-us Tue, 17 Jul 2001 00:00:00 +0530 Fri, 17 Sep 2010 16:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50840 Coatolex was held classifiable as latex under Chapter 40 rather than as a prepared adhesive under Heading 3506, because mere sale or description as an adhesive was insufficient to fix classification. The decisive factor was whether processing at the assessee's premises had actually increased the product's bonding strength, and there was no evidence of such change. Chapter 40 Note 5 was applied, with no material showing exclusion under Note 5(a) and minor substances being disregarded under Note 5(b) for classification under Heading 40.01. The Commissioner's classification and related exemption position were therefore upheld, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 17 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50840