1996 (2) TMI 295

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the product will fall under Item No. 32.14 and set aside the order of the Assistant Collector classifying the products under Heading 35.06. 2. Arguing for the appellants ld. DR submits that the product serves an adhesive function and Tribunal has already held in their favour in Order No. E/182/94-D, dated 31-3-1994 and E/168/91-C, dated 13-2-1991 [1992 (59) E.L.T. 99 and 1994 (71) E.L.T. 1037]. He submits that these are in fact adhesives and would merit classification under Heading 35.06 as prepared glues and other prepared adhesives not otherwise specified. 3. Arguing for the Respondents ld. Advocate submits that the products admittedly are putties. They are classifiable as putty on the basis of the test conducted by the Dy....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y are distinguished from glues and other adhesives by the fact that they are applied in thick coating or layer..." 5. Dy. Chief Chemist in his test report of the sample has, as could be seen from order of Collector (Appeals), recorded : "the sample is in the form of greenish paste (sticks), it is compound of epoxy resin fillers and hard sticks or hard mass. It is putty." 6. Such type of products, as HSN notes under Chapter No. 32.14 indicate, clearly fall under that heading. 7. As against this, Heading 35.06 covers prepared glues or other prepared adhesives, not elsewhere specified or included. The Notes also indicate that the products having character of mastics, fillings etc. of Heading 32.14 are excluded from clas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uring the course of the arguments that looking to the products and adhesives function the subject goods would merit classification under Heading 35.06 as prepared glues and other prepared adhesive not otherwise specified. To support his arguments he cited the judgment rendered by this Tribunal in the case of Collector of Central Excise, Pune v. Mahendra Engg. & Chemical Products Ltd. - 1994 (71) E.L.T. 1037 wherein this Tribunal relied upon its earlier judgment rendered in the case of Collector of Central Excise v. Mahendra Engg. & Chemical Product Ltd., 1992 (59) E.L.T. 99. However, it was contended by Shri V. Sridharan, ld. Counsel for the respondents that the said case is distinguishable as the earlier cases relate to the classification ....