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2018 (8) TMI 975 - AAR - GSTClassification of an item - Modelling dough - Whether the product of the applicant i.e. “Modelling dough’ will be covered under Chapter 34 or Chapter 95 under the Customs Tariff Act, 1975? Held that:- The ingredients consist of maida, water and chemicals. The percentages of various chemicals used by the applicant in manufacture of their product was submitted by the applicant to us as per table above but we are not revealing the exact percentage of various chemicals used in manufacture of the product in the table above to protect the applicant’s trade secret - the product is being used by children to prepare some shapes from the dough. Chapter 34 of the Customs Tariff falls in Section VI which is for “Products of the Chemical or Allied Industries”. The Heading of Chapter 34 reads as “Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations With a basis of plaster” - the impugned product contains several chemicals and not “maida” per se. There is no question that anybody would purchase this product for being used as “maida” as so many other chemicals as given in table above are also added to it . Neither can “maida” alone be used for preparing the various shapes as various chemicals are needed to be added to “maida” for it to be used and reused as modelling dough for making the various shapes. These chemicals are needed to give the needful firmness, elasticity, plasticity and non perishability to the shapes. The dough needs to be mouldable and flexible to make the various shapes. There needs to be some safeguard against cracking, crumbling. The meaning of ‘plastic” is not just restricted to the polymer ‘plastic’ but rather it refers to various properties with respect to malleability and flexibility. The impugned product being a dough used for amusement of children, the Heading 3407 would be the correct classification. Ruling:- “Modelling dough” will be covered under CTH 3407 under the Customs Tariff Act, 1975.
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