Adhesives based on plastics and glues and adhesives other than based on plastics - Exemption under Notification No. 125/87-C.E. - Central Excise - 93/36/87-CX.3

Adhesives based on plastics and glues and adhesives other than based on plastics - Exemption under Notification No. 125/87-C.E. F. No. 93/36/87-CX.3 Dated 11-8-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject: C.E. - Adhesives based on plastics and glues and adhesives other than based on plastics - Applicability of notification No. 125/87-C.E., dated 29-4-1987 - Regarding. The issue has been examined in consultation with the Chief Chemist, Central Revenue Control Laboratory. A copy of the Chief Chemist's views is enclosed for information and necessary action. Copy of Chief Chemists's views I have gone through the file wherein the issue is whether adhesives based on plastics would mean only those adhesives where plastic/resin is predominant over other plastic material or would cover all adhesives irrespective of its plastic material content. According to Handbook of Adhesives by IRVING SKEIST, Adhesives based on artificial resin/plastics like phenslic resin adhesives, resorcinol resin adhesives, Amino Resin adhesives, Epoxy Resin adhesives contain only the resin plastic material as an essential ingredient along with catalyst/hardner and solvent whereas in the case of rubber based adhesives which offer the greatest variety among any generic class of adhesives, the plastics available in adhesives based on elastomers are due in part to (a) the variety of properties obtainable in natural and synthetic rubbers, and (b) the many materials such as tackifiers, resins, fillers, plasticizers and curing agents. Rubber based adhesives may contain some or all materials as above, however, rubber is an essential ingredient of all rubber based adhesives. General composition of all rubber based adhesives as given in the book ibid at page 190 is :- Elastomer (Rubber) - 30-50% Tackifier or resin - 30-50% Filler - 10.40% Plasticizers softeners - 1-6% Antiozidants - 0.2-3% Curing agents - 0.5-5 % Sesquestering agents - 0.2-1.5 % As per literature available here, formulations based on the above general composition, irrespective of whether resin content is more or less than elastomeric content, are known as rubber based adhesives. According to Explanatory Notes to HSN at page 497, 35.06 99 (B) (4) deals with preparations specifically formulated for use as adhesives consisting either of a mixture of several plastics falling individually in different headings of Chapter 39, or of plastics which, apart from any permitted additions to the products of chapter 39 (fillers, plasticizers, solvents, pigments, etc.) contain other added substances not falling in that chapter (e.g. waxes). Both of them are glues and adhesives based on plastics. Explanatory Note (B) (5) deals with Adhesives consisting of mixture of rubber, organic solvents, fillers, vulcanising agents and resins. Thus glues and adhesives other than those based on plastics would include inter alia all adhesives which contain any rubber as a functional ingredient as given in Explanatory Notes 3506.99 (B) (5), irrespective of its plastic/artificial resin content. Sd/- (Keshav Prasad) 31st July, 1987