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

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 fillers (e.g., clay,...