1996 (1) TMI 245

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ember (J)]. This appeal is directed against the impugned Order-in-Appeal No. GSM-809/87-BD, dated 13-3-1989 passed by the Collector of Central Excise (Appeals), Bombay. 2. Shortly put the facts of the case are that the appellants are the manufacturer of Epoxy Resin and Polyamides Hardner removed the same in twin packs and araldite. However, they claimed the classification of the product .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gh the opinion of Dr. Potnis to show that the classification was correctly done by the authorities below. 5. Considered. Tariff Item 3506 deals with Albuminoidal Substances, modified starches, glues, enzymes, whereas Tariff Item 39 deals with plastics and articles thereof; rubber and articles thereof. Dr. Potnis in his opinion has stated that, the resin tube contains Epoxy Resin and Hardner tu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re : (a) haveing regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being re-packed; (b) presented together and (c) identifiable, whether by their nature or by the relative proportions in which they are presented as being complementary one to another. 5.1 Similar note appears as Note No. 1 in Section VII which covers Chapter 39 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X