9911796707
TMI Blog2000 (5) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... as regards the correct classification of the appellants' product "Adhesive" cleared in bulk form "more than 1 kg. net". Whereas appellants have claimed the classification of the above product under tariff sub-heading No. 3905.10, the Revenue has classified the same under sub-heading No. 3506.00. 2. Learned Consultant Shri P.R. Biswas appearing for the appellant(s) submits that their product is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eadings 39.01 - 39013 put for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. are outside the scope of Chapter 39. It was further clarified in the said Circular that said polymers which otherwise covered under Chapter 39, would be liable to duty under Chapter 39 if they are meant for retail sale as glues or adhesives not exceeding net weight of 1 kg. It was further observed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above subject as also to the various Trade Notices issued by different Commissionerates which are to the effect that polymers cleared in bulk form would be covered under Chapter 39. 3. Shri R.K. Roy, learned JDR appearing for the respondent draws our attention to the reasonings adopted by the Commissioner (Appeals) and submitted that the Commissioner (Appeals) has distinguished the above Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e classified under sub-heading 3506.00 as contended by the Revenue. We also take note of the fact that the Hon'ble Supreme Court has laid down in a number of decisions that the Excise Authorities cannot be heard to argue against the Circular issued by the Board and it is not open to them to take a different view than the one taken by the Board in the Circular. As such we do not find any substance ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
