Central Excise - Poly Vinyl Acetate Emulsion - Whether classifiable under H.No.39.05 or 35.06 of CET - Clarification regarding

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....ntral Board of Excise & Customs New Delhi Subject : Central Excise - Poly Vinyl Acetate Emulsion - Whether classifiable under H.No.39.05 or 35.06 of CET - Clarification regarding. A doubt has been raised as to whether Poly Vinyl Acetate Emulsion is covered under Heading No. 35.06 as "prepared glues and prepared adhesives not elsewhere specified or included" or under Heading No.39.05 as polymer....

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....alling under Chapter 35. It is a recognised fact that polymers of Chapter 39 which contain 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 adhe....

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.... after visiting the production unit has stated that Poly Vinyl Acetate Emulsion with 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 presentati....