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Central Excise - Classification of binding agents used in the textile industry - Clarification regarding

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..... t the South Zone Tariff Conference held at Madras on 29th 30th May, 1989. The Collector of Central Excise, Madurai, the sponsoring Collector, explained that the binding agents consist of acrylic binder, silicon antifoam, wetting agent, ammonium hydroxide and ammonium chloride and water. These ingredients are taken in a tank in the proportion of 50, 05, 1.0, 1.0, 2.0 and 145.5 and mixed well to get a batch of 200 litres. The binding agent so obtained is used for binding non-woven webs during the course of manufacture of non-woven fabrics. The main purpose of the binding agent is to act as a binding agent. 3. The manufacturers had sought classification of this product under heading No. 38.09 as a 'finished agent' used in the textile indus .....

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..... astics in solution or emulsion. The bonding can be also done by means of thermal bonding or mechanical bonding. The various types of bonding may also frequently be combined. Under the heading 'finishing' with reference to non-wovens, the different finishing processes mentioned in the H.S.N. Explanatory Notes (p-775) are dyeing, printing , impregnating, coating, covering, laminating etc. 5. In view of the reasons discussed above, the Conference came to the conclusion that the binding agents are nothing but 'adhesives' covered under heading No. 35.06 of the Central Excise Tariff. 6. The matter has also been got further examined in the Board's office in consultation with the Dy. Chief Chemist. CRCL, New Delhi who is also of the view that t .....

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..... ike industries are covered by heading 38.09 under Note (B) hence binders used in textile industry are also covered under heading 38.09. It may be seen that note (B) under heading 38.09 of HSN is specific, which includes products and preparations used in the textile or like industries. Note (A) clearly lists a number of items from (1) to (13) which are covered under heading 38.09. Binding Agents of the type for which textiles have not been mentioned from (1) to (13) in Note (A). The product under reference would also not be covered under note (b) or (C) to heading 38.09, which are either meant for paper, paper board or like industries or products and preparations used in the leather or like industries. The product under reference is stat .....

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