ORDER 1. THESE APPEALS ARE AGAINST THE JUDGMENT OF THE CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL (IN SHORT "CEGAT") DATED 19-8-1999. 2. BRIEFLY STATED THE FACTS ARE AS FOLLOWS: THE RESPONDENT MANUFACTURES ADHESIVES BASED ON PLASTICS. THEY CLEAR THE ADHESIVES IN TWO SETS, WHICH AFTER PURCHASE HAVE TO BE MIXED TOGETHER IN ORDER TO FORM AN ADHESIVE. THEY FILED CLASSIFICATION LIST CLASSIFYING THE PRODUCT UNDER TI 35.06. THE CLASSIFICATION LIST WAS APPROVED. 3. IT APPEARS THAT IN 1992, THE RESPONDENT EXPORTED SOME PRODUCTS. WHILE EXPORTING THE PRODUCTS THEY CLASSIFIED THE TWO ITEMS SEPARATELY. THE DEPARTMENT THEN ISSUED 10 SHOW-CAUSE NOTICES CLAIMING THAT THE CORRECT CLASSIFICATION SHOULD BE UNDER TI 3909.60. THE SHOW-CAUSE NOTICES WERE FOR A PERIOD OF JULY 1988 TO MARCH 1995. IN RESPECT OF THE FIRST SHOW-CAUSE NOTICE DATED 4-8-1993 WHICH WAS FOR THE PERIOD JULY 1988 TO APRIL 1992, THE QUESTION ALSO AROSE AS TO WHETHER THE EXTENDED PERIOD UNDER SECTION 11-A COULD BE INVOKED. 4. THE COMMISSIONER BY HIS ORDER DATED 12-12-1996 HELD THAT THE PRODUCT WAS CLASSIFIABLE UNDER TI 3909,60 AND CONFIRMED THE DEMAND FOR DUTY AS WELL IMPOSED PENALTY AND INTEREST. THE APPEAL FILED BY THE RESPONDENT BEFORE CEGAT HAS BEEN ALLOWED BY THE IMPUGNED JUDGMENT. IT HAS BEEN HELD THAT THE PRODUCT IS CORRECTLY CLASSIFIABLE UNDER TI 35.06. 5. WE HAVE HEARD THE PARTIES AT LENGTH. EVEN THOUGH WE DO NOT COMPLETELY AGREE WITH THE REASONING GIVEN BY THE TRIBUNAL, WE FIND THAT BY VIRTUE OF SECTION NOTE (2) OF SECTION VI AND SECTION NOTE (1) OF SECTION VII OF THE CENTRAL EXCISE TARIFF ACT, 1985, THE PRODUCT WOULD BE CORRECTLY CLASSIFIABLE UNDER TL 35.06. IF A GOODS IS. SOLD IN TWO SETS CONSISTING OF TWO OR MORE SEPARATE CONSTITUENTS SOME OR ALL OF WHICH FALL IN SECTION VI OR VII AND THE GOODS ARE INTENDED TO BE MIXED TOGETHER TO OBTAIN A PRODUCT FALLING UNDER SECTION VI OR VII, THEN THAT PRODUCT HAS TO BE CLASSIFIED IN THE APPROPRIATE HEADING OF THAT PRODUCT. IN THIS CASE, ADMITTEDLY THE GOODS ARE SOLD IN TWO SETS, ONE SET BEING POLYURETHANE RESINS AND THE OTHER SET BEING POLYISOCYANATE. THE POLYURETHANE RESIN FALLS UNDER TI 3909.60. WHEN THE ABOVE PRODUCTS ARE MIXED TOGETHER THEY BECOME ADHESIVES WHICH IS A PRODUCT FALLING IN TI 35.06. THEREFORE, AS PER THESE NOTES IT HAS TO BE CLASSIFIED AS ADHESIVE. 6. IN THIS CASE, ADMITTEDLY THE GOODS ARE SOLD IN TWO SETS, ONE SET BEING POLYURETHANE RESINS AND THE OTHER SET BEING POLYISOCYANATE. THE POLYURETHANE RESIN FALLS UNDER TI 3909.60. WHEN THE ABOVE PRODUCTS ARE MIXED TOGETHER THEY BECOME ADHESIVES WHICH IS A PRODUCT FALLING IN TI 35.06. THEREFORE, AS PER THESE NOTES IT HAS TO BE CLASSIFIED AS ADHESIVE. 6. IN THIS VIEW OF THE MATTER, WE SEE NO REASON TO INTERFERE WITH THE IMPUGNED JUDGMENT. THE APPEALS STAND DISMISSED. THERE WILL BE NO ORDER AS TO COSTS.