1999 (2) TMI 181 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled on the classification of "Corrugation gum powder" as a glue based on starch under CET sub-heading 3505.90, not just a starch falling under CET sub-heading 1103.90. The product is made by mixing starch powder with alcohol, sodium chloride, and calcium hydroxide. The authorities correctly classified it as a glue based on starch, following HSN Explanatory Notes. The appeal was rejected.