9911796707
TMI Blog1998 (8) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 Collector (Appeals) under sub-heading 3905.20; that the product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 classifiable under Heading 35.06 of the Central Excise Tariff. 4. Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 article must emerge having a distinctive name, character, or use. The Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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