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TMI Blog1991 (10) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... Lining Composition, M-30. (e) Arya Die Lining Composition, SN-333, Oil Proof, Yellow. (f) Arya Cap Composition, Red. (g) Arya Side Seam Composition. 2. The assessees claim classification of all these items under Heading 3506.90 CET as "Prepared glues and other prepared adhesives n.e.s. or included namely; ad-hesives other than those based on plastics", while the Department seeks classification of the items figuring at Sl. Nos. (a) to (f) as "compounded rubber unvulcanised in primary form" under Heading 4005.00 CET and the item at Sl. No. (g) as "Chemical Preparation n.e.s. or included" under Heading 3823.00. 3. The assessees filed a classification list No. 2/88 on 6-6-1988 declaring Sl. Nos. (a) to (f) under Heading 4005.00 and Sl. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ription of samples - Arya Cap Composition Red. Test Report - The sample is pink coloured aqueous dispersion containing essentially synthetic rubber of nitrite type natural rubber zinc oxide, vinyl polymer and nitrogen bearing organic compound. It has the characteristics of compounded rubber, unvulcanised in primary forms. Test Memo No. 4/88 dtd. 15-1-1988 Description of samples - Arya die-lining composition S. No. 333 oil proof, Yellow. Test Report - The sample is dull white aqueous dispersions containing essentially synthetic rubber of nitrite type natural rubber zinc oxide fillers vinyl polymer and nitrogen bearing organic compound. It has the characteristics of compound rubber, unvulcanised in primary form. Test Memo No. 5/8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompound was only 10% to 15%. He also held that the fact the trade does not recognise them as "Compounded rubber" and that the ISI and British Standard specifications categorise them as adhesives cannot mean that they have no characteristics of other substances. Based on the chemical examination, the Asstt. Collector classified the first 6 items under Heading 4005.00 and the 7th item under Heading 38.23 and extended the benefit of exemption Notification 175/86. The lower appellate authority having confirmed the order of the Asstt. Collector, the above appeal has been preferred before us. 6. Our attention has been drawn to earlier orders of this Tribunal in the cases of ELGI Polytex v. Collector of Central Excise reported in 1988 (34) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sition of the product in the ELGI Polytex case. Here also the rubber content is admittedly only 10 to 15% and sulphur, zinc oxide and fillers and also some of ingredients. Caulk is not an ingredient at all while in the Sealtite Industries case, caulk content was 27.5%. The Chemical Examiner's report which is the basis for classification determined by the Department would not in our view form a sufficient or satisfactory basijs for classification of the goods under Heading 40.05. The products are more appropriately classifiable on the basis of their composition under Heading 35.06. 7. In the result we set aside the order of the lower authorities and direct that all 7 products manufactured by the appellants shall be classified under Heading ..... X X X X Extracts X X X X X X X X Extracts X X X X
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