1997 (12) TMI 679

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....r Advocate, Anoop G. Choudhary, Rajiv Nanda, V.K. Verma, S.D. Sharma, S. Ganesh, K.R. Nambiar, V. Sridharan, T. Viswanathan, V. Balachandran and Rajesh Kumar, Advocates with him, for the appearing parties. JUDGMENT We are concerned in these appeals with the product "rubber cement" or "black vulcanising cement" manufactured by the assessees. The case before the Tribunal was that the said prod....

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....tances; modified starches; glues; enzymes     3501.10 - Esterified starches 40%   3501.20 - Dextrins and other modified starches 15%   3501.90 - Other 15% 35.06 3506.00 Prepared glues and other prepared adhesives, not elsewhere specified or included." 15% 2. The Tribunal noted the process by which the said product was manufa....

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....ncluding latex, whether or not prevulcanised, and other dispersions and solutions), and blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms." 4. It seems to us that no argument based on Chapter Note 3 or otherwise can be of any avail to the Revenue, having regard to the undisputed position that what is used as a raw material to produce the said product is c....