- (1.) The assessee is engaged in the manufacture 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. 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 40.01 which reads as under: Heading No. Sub-heading No. Description of goods Rate of duty 40.01 4001.00 Natural rubber, balata, gutta percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips 20%;