COLLECTOR OF CENTRAL EXCISE, MADRAS vs M/S MRF LIMITED ETC.

The Supreme Court addressed the classification of 'rubber cement' under the Central Excise Tariff, determining that it should be classified under Tariff Item 35.06 as 'prepared glues and other prepared adhesives' rather than under Tariff Entry 40.05 for 'compounded rubber, unvulcanised'. The Court upheld the Tribunal's finding that the product was manufactured from vulcanised rubber, thus excluding it from the unvulcanised category. The Revenue's appeal was dismissed, affirming the Tribunal's classification.