Glue Mixtures in Laminated Sheet Manufacturing Classified as “Prepared Glues and Other Adhesives” under Central Excise Tariff: CESTAT [Read Order]

Considering the issue was no longer res integra, CESTAT ruled that glue mixtures in laminated sheet manufacturing classified under Chapter 35.06
By Kavi Priya - On October 10, 2024 4:10 pm - 2 mins read
CESTAT - CESTAT Chandigarh - Central Excise Tariff - Glue Mixtures Manufacturing - TAXSCAN

The Chandigarh Bench of Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) ruled that glue mixtures in laminated sheet manufacturing are classified as “Prepared Glues and Other Adhesives” under the Central Excise Tariff, 1985. Girivar Decor, the appellant had set up units for manufacturing paper-based decorative laminates and laminated sheets. They opted for…

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