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Custom Duty

Adhesive: Net Weight <1 kg - Merit Classification under HS Code 35069999

Case Law Details

Case Name
In re Three Bond India Pvt. Ltd. (CAAR Delhi)
Date of Judgement/Order
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Advertisement In re Three Bond India Pvt. Ltd. (CAAR Delhi) CAAR note that the applicant has stated that the goods in question for which advance ruling has been sought are in the nature of sealants and adhesives used in an automobile. CAAR also agree with the comments of the concerned Commissionerate that adhesives and sealants are different products, these cannot be treated as one; further, that these include, inter-alia: (9) Mastics based on plastics (e.g., polyesters, polyurethanes, silicones and epoxide resins) whether or not containing a high added proportion (up to 80%) of various fil...
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