2000 (5) TMI 110

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....he present appeal is as regards the correct classification of the appellants' product "Adhesive" cleared in bulk form "more than 1 kg. net". Whereas appellants have claimed the classification of the above product under tariff sub-heading No. 3905.10, the Revenue has classified the same under sub-heading No. 3506.00. 2. Learned Consultant Shri P.R. Biswas appearing for the appellant(s) submits tha....

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....s and products of headings 39.01 - 39013 put for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. are outside the scope of Chapter 39. It was further clarified in the said Circular that said polymers which otherwise covered under Chapter 39, would be liable to duty under Chapter 39 if they are meant for retail sale as glues or adhesives not exceeding net weight of 1 kg. It wa....

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....Explantory Notes on the above subject as also to the various Trade Notices issued by different Commissionerates which are to the effect that polymers cleared in bulk form would be covered under Chapter 39. 3. Shri R.K. Roy, learned JDR appearing for the respondent draws our attention to the reasonings adopted by the Commissioner (Appeals) and submitted that the Commissioner (Appeals) has distingu....