2008 (8) TMI 632

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...., for the Appellant. Shri Hardik Modh, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard both the sides duly represented by Shri Sameer Chitkara, ld. SDR and Shri Hardik Modh, ld. Advocate. 2. The dispute relates to the classification of Poly....

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....ntain additives such as protective colloids, catalyst, initiators, surfactant and buffers etc. have adhesive properties and sparingly they are used as such also, However, HSN Explanatory Notes make a distinction between polymers having adhesive properties and polymers specially formulated for use as glues or adhesives, and polymers itself, put up for retail sale as glues or adhesives not exceeding....

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....ith additives such as protective colloids, initiator, surfactants and. buffers etc. and having inherent adhesive property does not cease to be a polymer of Vinyl Acetate in primary (emulsion) form., and therefore it would be liable for classification under Heading No. 39.05 of CET unless its usage and mode of presentation for sale is such that by virtue of exclusion Note (b) of the Explanatory Not....

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....the same would be classifiable under Heading 39. From the impugned orders, neither side could satisfy us as to whether the retail pack itself is more than 1 kg. or 1 kg. retail packs are cleared in a one single carton so that the weight increases on account of the number of 1 kg. retail sale packets, in which case, they will have to be classified under Chapter 35. As such for clarification of fact....