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TMI Blog2008 (8) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : Archana Wadhwa, Member (J)]. Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard both the sides duly represented by Shri Sameer Chitkara, ld. SDR and Shri Hardik Modh, ld. Advocate. 2. The dispute relates to the classification of Polyvinyl Acetate Emulsion. The appellants have claimed the classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd buffers etc. have adhesive properties and sparingly they are used as such also, However, HSN Explanatory Notes make a distinction between polymers having adhesive properties and polymers specially formulated for use as glues or adhesives, and polymers itself, put up for retail sale as glues or adhesives not exceeding net weight of 1 kg. In this connection, exclusion clause (b) under General Exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd having inherent adhesive property does not cease to be a polymer of Vinyl Acetate in primary (emulsion) form., and therefore it would be liable for classification under Heading No. 39.05 of CET unless its usage and mode of presentation for sale is such that by virtue of exclusion Note (b) of the Explanatory Notes under Chapter 39 (p. 555), it merits classification under H.No. 35.06 of the CET, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isfy us as to whether the retail pack itself is more than 1 kg. or 1 kg. retail packs are cleared in a one single carton so that the weight increases on account of the number of 1 kg. retail sale packets, in which case, they will have to be classified under Chapter 35. As such for clarification of facts, we set aside the impugned order and remand the matter to the original Adjudicating Authority f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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