COMNR. OF CENTRAL EXCISE, MUMBAI-III vs M/S. CONVERTOR ADHE.& CHEMICALS (P)LTD. — C.A. No. 3678 - 3687/2000

Case Summary The Supreme Court dismissed the Central Excise Commissioner's appeals challenging CEGAT's decision on the classification of adhesive products. The respondent manufactured adhesives sold in two separate sets (polyurethane resins and polyisocyanate) that required mixing. The court upheld CEGAT's classification under T.I. No. 35.06 (adhesives) rather than T.I. No. 39.09.60, applying Section VI and VII notes of the Central Excise Tariff Act, 1985, which mandate classification based on the final mixed product rather than individual components. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.