2010 (12) TMI 555

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..... perties in order to classify it as an adhesive and that the product under reference may be considered as mastics based on plastics under Chapter Heading 32.14 - Note that subsequent to the period in dispute in the present appeal, which is July 2000 to February 2001, the department itself has been classifying the goods under Chapter Heading 32 - Decided in favour of assessee. - E/43/2004 - 1239/20 .....

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..... r s report that the product silicon polymer sealant, having approx. 50 to 65 of fillers, does not have binding properties in order to classify it as an adhesive and that the product under reference may be considered as mastics based on plastics under Chapter Heading 32.14. We also note that subsequent to the period in dispute in the present appeal, which is July 2000 to February 2001, the departme .....

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