9911796707
TMI Blog1997 (8) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, Vice President]. This is an appeal against the order of Collector (Appeals), New Delhi dated 14-8-1991. 2. Both the sides submitted that in this case, the issue involved namely the classification of a product in the nature of a prepared adhesive consisting of a mixture of rubber, organic solvents, etc. under Heading 35.06 has already been settled by the Tribunal s order in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.219% Balance Solvent 91.781% Synaperene is a type of synthetic rubber. Zinc Oxide is an activator and insoluble sulphur are vulcanizing agent. CP-100 and Resorcinal formaldehyde (which are resins) act as tacifiers. Carbon black is a filler. Elasto 170 is a processing oil." 4. They have also described the process of manufacture and use to the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly stated that the Item finds application as an adhesive. 6. These facts have not been contradicted or shown to be wrong. 7. We also observe that in the case of Elgi Polytex Ltd., Coimbatore v. Collector of Central Excise, Coimbatore reported in 1988 (34) E.L.T. 404 (Tribunal), it has been observed that Explanatory Notes under Heading No. 35.06 of the Brussels Nomenclature show that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to that effect. Whereas, as may be seen from Heading 35.06 of the CET, there is no corresponding description. The subject product, as seen from its composition, contains rubber in solution in an organic solvent, sulphur (a vulcanising agent), fillers and resin. Its use is admittedly as an adhesive in retreading of tyres. There can, therefore, be no doubt that the correct classification of the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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