2001 (7) TMI 166

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....- The Respondents are manufacturing Latex Based Adhesives with Brand names 'Superset (LC)' and 'Super Set (LB)' and were issued a Show Cause Notice proposing to deny duty exemption by classifying them as prepared Adhesives under CETA Heading 3506. The Commissioner decided, relying on the Rubber Board Test reports, that the products are only "rubber latex" and the processing undertaken will not cha....

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....tex during the process of manufacture are only in the nature of preservatives. It is a well-known fact that a preservative should retain the original property of a product. It can further be noted the latex as it was before the process cannot have such a property so as to give a stronger bonding quality as required in the manufacture of chappals. Hence it is explicit that the process yields a diff....

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....sales tax records and the Chapter Notes as mentioned above, the products "Superset (LC)" and "Superset (LB)" appear to be classifiable under Chapter Heading 3506 as "PREPARED ADHESIVES". 3. We have heard both sides and considered the matter and find - (a)     Mere fact that the goods are sold as Adhesives is no reason to call for classification under heading 3506. Latex a....