2000 (12) TMI 365

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..... nkar, Member (T)]. M/s. Mahindra and Engineering Products Ltd. imported cyanoacrylic adhesive packed in carbuoys. It passed on this commodity to M/s. Pack Trade, the respondent before us, for filling into metal tubes, each holding 2 or 3 grams, and bearing the label Mr. Fixit , for use by the consumer as an adhesive. The substance hardens on exposure to air. It was therefore necessary for t .....

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..... arket. 4. It is accepted, by both the Additional Commissioner and Commissioner (Appeals), that the process carried out by the respondent is simply one of repacking, and that, by that process, there is no change in the nature of the adhesive. In fact, the use of the nitrogen is to ensure that the adhesive remains in the same form in which it was emerged and does not become unsuitable for use. The .....

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