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1997 (8) TMI 197 - AT - Central Excise
Issues: Classification of a product under Heading 35.06 of Central Excise Tariff Schedule.
In this case, the issue involved is the classification of a product described as 'Universal Spray Compound' under Heading 35.06 of the Central Excise Tariff Schedule. The appellants argued that the product is a prepared adhesive consisting of a mixture of rubber, organic solvents, fillers, vulcanizing agents, and resins. They relied on a previous Tribunal decision in the case of Elgi Polytex Ltd., which classified a similar product as a prepared adhesive. The appellants provided detailed information about the composition of the product, the manufacturing process, and its specific use as an adhesive in retreading. The Chemical Examiner's report also confirmed the product's composition and application as an adhesive. The Tribunal referred to the Explanatory Notes under Heading No. 35.06 of the Brussels Nomenclature, which define adhesives as mixtures of rubber, organic solvents, fillers, vulcanizing agents, and resins. The Tribunal also analyzed the relevant provisions under Heading No. 40.05, which exclude rubber solutions or dispersions put up for retail sale from the category of prepared glues and adhesives. The Tribunal concluded that the product in question, containing rubber in solution, organic solvent, vulcanizing agents, fillers, and resin, clearly falls under the classification of a prepared adhesive or glue in Chapter 35 of the Central Excise Tariff Schedule. Based on the similarity of the current product to the one in the Elgi Polytex Ltd. case and the analysis of the product's composition and use, the Tribunal accepted the appeal and classified the product as a prepared adhesive following the precedent set in the earlier case. The judgment reaffirmed the correct classification of the product under Heading 35.06 of the Central Excise Tariff Schedule as a prepared adhesive or glue, emphasizing the specific components and intended use of the product in the retreading process.
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