Per V.K. Agrawal :

The Revenue has come in appeal against the order dated 30.8.93 passed by the Commissioner (Appeals) holding that the product Winall Glue is classifiable under heading 35.06 and not under sub heading 3905.20 of the Schedule to the Central Excise Tariff Act and the products, namely, Sensitizer Winall, Sensitizer (G&W) and stencil remover are not dutiable.

2. We heard Shri Satnam Singh, Ld. S.D.R. and Shri Gopal Prasad, Ld. Advocate. We have considered their submissions in respect of each products and the decision is as under:

3.1. In respect of product Winall glue, Commissioner (Appeals) has classified it under heading 35.06 since the said heading expressly covers prepared glue, it is more specific to heading 3905.20 as a polymers of vinyl. The Ld. S.D.R. submitted that the impugned product is a solution of Poly vinyl Alcohol (PVA) and is used as a prepared adhesive in sugar and paper industry; that the product coating solution which is also a solution of Poly Vinyl Alcohol has been classified by the Collector (Appeals) under sub heading 3905.20; that the product "Winall Glue" is not much different from "Coating solution" and should be classified under heading 39