2005 (8) TMI 17

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....ated 19th August, 1999. 2. Briefly stated the facts are as follows:- The Respondent manufactures adhesives based on plastics. They clear the adhesives in two sets, which after purchase have to be mixed together in order to form an adhesive. They filed classification list classifying the product under T.I. No. 35.06. The classification list was approved. 3. It appears that in 1992, the Responde....

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....held that the product is correctly classifiable under T.I. No. 35.06. 5. We have heard the parties at length. Even though we do not completely agree with the reasoning given by the Tribunal, we find that by virtue of Section Note (2) of Section VI and Section Note (1) of Section VII of Central Excise Tariff Act, 1985, the product would be correctly classifiable under T.I. No. 35.06. If a good is ....