1995 (11) TMI 233

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....pugned order-in-appeal dated 17-2-1989 has ordered that the classification of the said item fall under sub-heading 3501.90 before 10-2-1987 and under 3606.00 w.e.f. 10-2-1987. 2. When the cases were called, Shri Sanjeev Sachdeva, learned SDR appeared on behalf of the Revenue in all the present appeals. Shri Shaju Francis, learned Advocate appeared on behalf of M/s. Treads & Industrial Rubber Extrusions, the respondents in Appeal No. E/2103/89-C. None appeared on behalf of the remaining respondents. 3. At the outset, Shri Sachdeva, learned SDR with his usual fairness submitted that the case of Elgi Polytex Ltd., Coimbatore v. Collector of Central Excise, Coimbatore -1988 (34) E.L.T. (404) was followed by this Tribunal in the case....

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....description of rubber based adhesives and is correctly classifiable as glue." The explanatory Notes under the 'Harmonized Commodity Description and Coding System' of the Customs Co-operation Brussels, which description and system form the basis of the nomenclature in the Schedule to the Central Excise Tariff Act, 1985, are of considerable help and persuasive value in this regard though they have no statutory force. The Schedule, as it existed till it was amended on 10-2-1987, had only one heading in Chapter 35 (Albumincidal Substances Modified Starch Glues; Enzymes) which failed with the due of Chapter 35 of the "Brussels Nomenclature") which failed with the due of Chapter 35 of the Brussels Nomenclature (which is also the title of Chapter....