1998 (8) TMI 200

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..... y, Sensitizer Winall, Sensitizer (G & W) and stensil remover are not dutiable. 2. We heard Shri Satnam Singh, ld. SDR and Shri Gopal Prasad, ld. Advocate. We have considered their submissions in respect of each products and the decision is as under : 3.1. In respect of product Winall glue, Commissioner (Appeals) has classified it under Heading 35.06 since the said heading expressly covers pre-pared glue, it is more specific to heading 3905.20 as a polymers of vinyl. The ld. SDR submitted that the impugned product is a solution of Polyvinyl Alcohol (PVA) and is used as a prepared adhesive in sugar and paper industry; that the product coating solution which is also a solution of Poly Vinyl Alcohol has been classified by the Collec .....

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..... explanatory note of HSN below Heading 35.06 it clearly provides that "Preparations specifically formulated for use as adhesive, 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 product of Chapter 39 (fillers, plasti- cisers, solvents, pigments, etc.), contain other added substance not falling in that Chapter (e.g. waxes)". We also observe from the impugned order that the Commissioner (Appeals) classified "coating solution" under Heading 3905.20 as he observed that the appellants had not claimed the product to be glue. Accordingly we do not find any infirmity in the impugned order and hold that "winall glue" is classifi .....

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..... Ammonium Bichromate) is used for Photography, process/engraving and lithography (sensitizer for Photo chemical insolubilization of albumin etc.) and contended that Ammonium Bichromate is itself sensitizer and addition of water does not bring any new commodity in substance. 4.2. We find force in the submission of the ld. Counsel and the findings of the Commissioner (Appeals) that no new product has come into existence by adding water in Ammonium Bichromate. It has been held by the Supreme Court in the Union of India v. D.C.M. - 1977 (1) E.L.T. (J 199) that "manufacture" is generally understood to mean as "bringing into existence a new substance" and does not mean merely "to produce some change in a substance". A new and different artic .....

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