9911796707
TMI Blog1994 (12) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... per : S.K. Bhatnagar, Vice President]. This is an appeal against the order of Collector (Appeals), Calcutta dated 25-3-1987. 2. Ld. Counsel stated that the appellant imports only `Polyvinyl Alcohol Powder and make synthetic glue by dissolving in warm water and add glycerine to it. The final product contains about 15% of Polyvinyl Alcohol and about 3 to 4% glycerine and the rest is distill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adhesive and the glues were classifiable under Heading 3501.90. In this connection, he draws attention to a Supreme Court s judgment reported in 1981 (8) E.L.T. 325 (SC) that instead of scientific and technical meanings, it is required to be seen as to how the product is known and treated by the people dealing with it. Their item is being sold, purchased and used as a paper adhesive. Hence, the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this stage was as to whether the `glues used in the Heading 35.01 would cover synthetic glues also and the Bench enquired from the ld. DR that if synthetic glues were not covered by this heading whether there was any other chapter or heading by which they were covered. Ld. DR stated that he could only draw attention to the order of the Collector and has no other chapter or heading to indicate. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a solution by dissolving a powder into water; and the appellant s product is in the form of a preparation including such ingredients as glycerine. In the circumstances, it only remains to be considered whether Heading 35.01 as it stood at the relevant time covered synthetic glues. This point is well taken by the ld. DR. However, there is no other heading, or Chapter to which synthetic glues could ..... X X X X Extracts X X X X X X X X Extracts X X X X
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