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2012 (2) TMI 12 - AUTHORITY FOR ADVANCE RULINGS
M/s Arteco Coolants India Pvt. Ltd., Versus The Commissioner of Customs (Import)
Classification of super concentrate, a constituent of the antifreeze coolants – assessee submitting super concentrate will fall classification under heading 3824 90 90 – residuary entry – imported product cannot itself be used as anti-freeze coolant - addition of MEG and others is also necessary to reach the desired concentration - Held that:-Rule 2(a) of the General Rules for Interpretation cannot apply to these goods, since it refers to articles presented unassembled or disassembled. Rule 2(b) refers to mixtures and combinations of materials and substances. The rule further states that the classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. To apply this rule, therefore, one has to first see whether the goods in question, prima facie, fall for classification under two or more headings. Therefore, on the basis of meaning of the word “preparations” and the inapplicability of rule 2(a), their classification under heading 3820 00 00 is ruled out. The goods are undeniably products of chemical industry. Consequently, their classification will have to be under the residuary entry of chapter 38 of the tariff i.e. Heading 3824 90 90 – Decided in favor of assessee.