1994 (3) TMI 212

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....i C. Chandrasekharan, Manager, for the Respondents. [Order per : G.P. Agarwal, Member (J)]. - The only issue involved in the present appeal relates to the classification of products, namely, Dual Pack of Epoxy Adhesive Resin with Hardener. Both the authorities below have classified the said product manufactured and produced by the Respondents under the erstwhile Tariff Item 68 of CET and, th....

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....Shri C. Chandrasekharan, Manager of the respondent company submitted that the said issue is a covered one in favour of the respondents by a decision rendered by this Tribunal [Final Order No. 168/91-C, dated 13-2-1991 - 1992 (59) E.L.T. 99 (Tri.)] in their own case that is to say between Collector of Central Excise, Pune v. Mahindra Engg. Chem. Products Ltd. and being binding between the parties, ....

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..... The description of Tariff Item 15A is specifically for artificial and synthetic resins and plaster materials; and other materials and articles. The tariff item speaks of no percentage or main characteristics which would be the criterion for classification under the tariff. The product which is packed in a dual container, when mixed is to be an adhesive.The separate packing is to retain the prope....