2007 (9) TMI 28

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and Superset (LB). The dispute involved hereunder concerns classification. 2. We quote hereunder tariff heading '35.06' of the Central Excise Tariff which reads as under: Heading No. Sub-Heading No. Description of goods Rate of duty 35.06 3506.00 Prepared glues and other prepared adhesives, not elsewhere specified or included 20% 3. We also quote hereunder tariff heading '4 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ff heading '35.06' quoted above falls under Chapter 35 which refers to 'enzymes, modified starches: glues and albuminoidal substances', whereas tariff heading '40.01' falls under Chapter 40 which refers to 'rubber and articles thereof'. Note 5(b) to Chapter 40 states as under: - "5(b) - The presence of the following substances in any rubber or mixture of rubbers sh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... adhesives is the test of composition and not the test of end-user. Generally, in matters of classification "composition test" is an important test and "end-user test" would apply only if the entry say so. Applying Note 5(b) and keeping in mind the distinction between rubber adhesive and other adhesives, we are of the view that tariff heading '40.01' is applicable to the facts of the presen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X