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

..... ppeal No. 1808 of 2002 - - - Dated:- 13-9-2007 - [Order per] - Assessee is engaged in the manufacturer of Latex (Rubber) based Adhesive with brand names Superset (LC) 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. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... factured by assessee falls under tariff heading '35.06'. According to the Department, the said product falls under tariff heading '35.06' as it is being sold as an adhesive to the leather footwear manufacturers. The Department also relied upon the process of manufacture for coming to the conclusion that heading '35.06' is applicable. 5. We do not find any merit in this .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ry small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro positive rubber latexes), anti-oxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents or similar special purpose additives. 6. Reading Not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X