Circular No. 2/92-CX.3 Dated 5-3-1992

Central Excise - Classification of adhesive neoprene (neoprene cement) whether under Heading No. 32.14 or 35.06 of the Central Excise Tariff - Clarification regarding.- Doubts have been expressed regarding classification of ‘adhesive neoprene’ (neoprene cement) manufactured by M/s. Bata (India) Ltd. and used as an adhesive in the manufacture of footwear.

2. The matter has been examined in consultation with the Chief Chemist, CRCL, New Delhi. The Chief Chemist, CRCL is of the opinion (copy of the opinion enclosed) that the product in question, by virtue of its chemical composition, physical form, function and application will not merit consideration as ‘Mastics’ under Heading No. 32.14 of the C.E.T. and it is appropriately classifiable as “Prepared glues and other prepared adhesives” under Heading No. 35.06 of the Central Excise Tariff.

3. The Board agree with the opinion of the Chief Chemist, CRCL in the matter. Accordingly, it is clarified that the product “adhesive neoprene (neoprene cement)” is appropriately classifiable as “prepared glues and other prepared adhesives” under Heading No. 35.06 of the C.E.T.

4. All pending assessments may be finalised on the above basis. Lower field formations may be advised suitably. The trade may also be informed accordingly.

[F. No. 128/1/92-CX.3]