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S.H.KAPADIA, B.SUDERSHAN REDDY
Commnr. of Central Excise, Cochin – Appellant
Versus
Mannampalakkal Rubber Latex Works – Respondent
Order :
1. The appeal is dismissed. No order as to costs.
2. 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.
3. 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 |
| 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% |
4. Department claims that Latex based Adhesive manufactured 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 civil appeal. Apart from the reasons given by the Tribunal in the impugned judgment, we find that tariff heading
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