1997 (12) TMI 679

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..... , Rajiv Nanda, V.K. Verma, S.D. Sharma, S. Ganesh, K.R. Nambiar, V. Sridharan, T. Viswanathan, V. Balachandran and Rajesh Kumar, Advocates with him, for the appearing parties. JUDGMENT We are concerned in these appeals with the product "rubber cement" or "black vulcanising cement" manufactured by the assessees. The case before the Tribunal was that the said product fell under Tariff Entry 40.17 .....

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..... - Esterified starches 40%   3501.20 - Dextrins and other modified starches 15%   3501.90 - Other 15% 35.06 3506.00 Prepared glues and other prepared adhesives, not elsewhere specified or included." 15% 2. The Tribunal noted the process by which the said product was manufactured. It found that the raw material that was used to manufacture the said product was classified by t .....

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..... bales, powders, granules, crumbs and similar bulk forms." 4. It seems to us that no argument based on Chapter Note 3 or otherwise can be of any avail to the Revenue, having regard to the undisputed position that what is used as a raw material to produce the said product is classified by the Revenue itself as vulcanised rubber. If the raw material is vulcanised rubber, the said product made from i .....

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