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TMI Blog2001 (7) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... ring Latex Based Adhesives with Brand names 'Superset (LC)' and 'Super Set (LB)' and were issued a Show Cause Notice proposing to deny duty exemption by classifying them as prepared Adhesives under CETA Heading 3506. The Commissioner decided, relying on the Rubber Board Test reports, that the products are only "rubber latex" and the processing undertaken will not change the classification from hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are only in the nature of preservatives. It is a well-known fact that a preservative should retain the original property of a product. It can further be noted the latex as it was before the process cannot have such a property so as to give a stronger bonding quality as required in the manufacture of chappals. Hence it is explicit that the process yields a different and distinct product. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned above, the products "Superset (LC)" and "Superset (LB)" appear to be classifiable under Chapter Heading 3506 as "PREPARED ADHESIVES". 3. We have heard both sides and considered the matter and find - (a) Mere fact that the goods are sold as Adhesives is no reason to call for classification under heading 3506. Latex also has 'bonding' quality and the 'stronger Bonding' quality as urged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he classification in Heading 40.01 or 40.02;......" There is no evidence that the products are excluded by (i), (ii), (iii) of Note 5(a) from heading 40.01, nor can we find any conflict with the Commissioner having ignored the small percentages of substances found on test as per Note 5(b), to hold the product as other than latex and classify the products under heading 40.01. (c) We, therefore, d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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