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2018 (8) TMI 393 - AAAR - GSTClassification of product, “SIKA Block Joining Mortar” under Tariff Heading 3214 90 90 - whether 'SIKA Block Joining Mortar' manufactured and marketed by the Appellant, is to be classified under Tariff Head 3214 90 10, which the Appellant was declaring voluntarily for the past few years and which the WBAAR held as 3214 90 90 to be the correct classification or Tariff Head 3824 50 90, which the Appellant now insists is the correct classification? - Challenge to Advance Ruling. Held that:- It is clear that the 'SIKA Block Joining Mortar' is non-refractory and that it is not used for preparation of surfaces - Considering the nature, use and commercial identity of the item in question and, notwithstanding the Appellant's earlier voluntary declaration about the classification of the item, its classification is to be accepted under Tariff Item 3214 instead, it is to be classified under Tariff Item 3824. The Ruling dated 09.04.2018 of the West Bengal Authority for Advance Ruling is modified to the extent that 'SIKA. Block Joining Mortar' is classified under Tariff Item 3824 as notified taxable under Serial no. 97 of Schedule III vide Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 under the Central Good and Services Tax Act, 2017 and 1125-FT dated 28.06.2017 under West Bengal Goods and Services Tax Act, 2017. Appeal allowed - decided in favor of appellant.
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