1997 (8) TMI 197

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.... Shri D.S. Negi, SDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal against the order of Collector (Appeals), New Delhi dated 14-8-1991. 2. Both the sides submitted that in this case, the issue involved namely the classification of a product in the nature of a prepared adhesive consisting of a mixture of rubber, organic solvents, etc. under ....

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....bsp; 0.182%     Insoluble Sulphur   0.154%     Cyrez Resin   0.238%       Total 9.219%       Balance Solvent 91.781%   Synaperene is a type of synthetic rubber. Zinc Oxide is an activator and insoluble sulphur are vulcanizing agent. CP-100 and Resorcinal formaldehyde (w....

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....g. Subsequently, samples of the product were drawn and sent to the Chemical Examiner, New Delhi and the Chemical Examiner's report dated 3-2-1988 while giving the composition of the product clearly stated that the Item finds application as an adhesive. 6. These facts have not been contradicted or shown to be wrong. 7. We also observe that in the case of Elgi Polytex Ltd., Coimbator....

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....ions and dispersions put up for retail sale, not exceeding a net weight of 1 kg, has relevance only to the Brussels Nomenclature because its Heading 35.06 (reproduced earlier) has a specific description to that effect. Whereas, as may be seen from Heading 35.06 of the CET, there is no corresponding description. The subject product, as seen from its composition, contains rubber in solution in an or....