1994 (12) TMI 190

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....the Appellant.  Shri V.C. Bhartiya, JDR, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. -  This is an appeal against the order of Collector (Appeals), Calcutta dated 25-3-1987. 2. Ld. Counsel stated that the appellant imports only `Polyvinyl Alcohol Powder and make synthetic glue by dissolving in warm water and add glycerine to it. The final product contain....

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....incorrect to classify as proposed by the department because the product is basically an adhesive and the glues were classifiable under Heading 3501.90. In this connection, he draws attention to a Supreme Court's judgment reported in 1981 (8) E.L.T. 325 (SC) that instead of scientific and technical meanings, it is required to be seen as to how the product is known and treated by the people dealing ....

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....s admittedly synthetic adhesive was not be covered by 35.01. 9. A question that arose at this stage was as to whether the `glues' used in the Heading 35.01 would cover synthetic glues also and the Bench enquired from the ld. DR that if synthetic glues were not covered by this heading whether there was any other chapter or heading by which they were covered. Ld. DR stated that he could only draw....

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....because of Chapter Note 6(a) is also incorrect inasmuch as it is not simply a case of making a solution by dissolving a powder into water; and the appellant's product is in the form of a preparation including such ingredients as glycerine. In the circumstances, it only remains to be considered whether Heading 35.01 as it stood at the relevant time covered synthetic glues. This point is well taken ....