2007 (9) TMI 28

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....e with brand names Superset (LC) and Superset (LB). The dispute involved hereunder concerns classification. 2. We quote hereunder tariff heading '35.06' of the Central Excise Tariff which reads as under: Heading No. Sub-Heading No. Description of goods Rate of duty 35.06 3506.00 Prepared glues and other prepared adhesives, not elsewhere specified or included 20% ....

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....asons given by the Tribunal in the impugned judgment, we find that tariff heading '35.06' quoted above falls under Chapter 35 which refers to 'enzymes, modified starches: glues and albuminoidal substances', whereas tariff heading '40.01' falls under Chapter 40 which refers to 'rubber and articles thereof'. Note 5(b) to Chapter 40 states as under: - "5(b) - The pr....

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....test to distinguish rubber based adhesives and non-rubber based adhesives or other adhesives is the test of composition and not the test of end-user. Generally, in matters of classification "composition test" is an important test and "end-user test" would apply only if the entry say so. Applying Note 5(b) and keeping in mind the distinction between rubber adhesive and other adhesives, we are of th....