1996 (1) TMI 245

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.... J.M. Sharma, J.D.R., for the Respondent. [Order per : G.P. Agarwal, Member (J)]. -  This appeal is directed against the impugned Order-in-Appeal No. GSM-809/87-BD, dated 13-3-1989 passed by the Collector of Central Excise (Appeals), Bombay. 2.  Shortly put the facts of the case are that the appellants are the manufacturer of Epoxy Resin and Polyamides Hardner & removed the same....

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....4. In reply, Sh. J.M. Sharma, Ld. J.D.R., while supporting the impugned order took us through the opinion of Dr. Potnis to show that the classification was correctly done by the authorities below. 5.  Considered. Tariff Item 3506 deals with Albuminoidal Substances, modified starches, glues, enzymes, whereas Tariff Item 39 deals with plastics and articles thereof; rubber and articles t....

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....VII, are to be classified in the heading appropriate to that product, provided that the constituents are : (a) haveing regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being re-packed; (b) presented together and (c) identifiable, whether by their nature or by the relative proportions in which they are presented as being complem....