TMI Blog2018 (4) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, classifiable under this tariff item. Clearly, a chemical preparation can be classified under such residuary heading only if it is not elsewhere specified. As the Applicant’s product, namely ‘Sika Block Joining Mortar’ is already specified under tariff item 3214 90 90, heading 3824 does not come into the picture. Ruling:- SIKA Block Joining Mortar” is to be classified under tariff item 3214 90 90 of the Customs Tariff Act, 1975, and, therefore, taxable under serial no. 24 of Schedule IV vide Notification No. 01/2017-Central Tax (Rate) dated 28/06/2017 under CGST Act, 2017 and 1125-FT dated 28/06/2017 under WBGST Act, 2017. - Case Number 03 of 2018 - - - Dated:- 9-4-2018 - Partha Sarathi Dey Member And Vishwanath Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g similar products classified under HSN 3824 50 90. The Applicant also submitted a copy of the order no. 57583-57585/2017 dated 02/11/2017 of Customs Excise Service Tax Appellate Tribunal (hereinafter CESTAT), Delhi. The Applicant also produced an order dated 28/07/2017 passed by Commissioner (Appeals) CGST Customs, Goa, disposing appeal case no GOA-EXCUS-000-APP-059-2017-18. The written submissions also refer to order dated 30/10/2001 passed by the Customs Excise Gold Appellate Tribunal (hereinafter the CEGAT), Mumbai, in Roofit Industries Ltd [2002 (149) ELT 541] and also order dated 10/04/2017 of Commissioner of Sales Tax, West Bengal, passed in case no. 24X/PRO/VAT/16/303 in the matter of M/s UAL Industries Ltd. 5. In its above o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable in powdered form in 30 kg bags. It needs to be mixed thoroughly with water before applying a thin uniform layer of the paste to cleaned and levelled surface of the masonry units (AAC blocks, fly ash brick etc.) using trowel. The next masonry unit is to be gently pressed and get jointed and so on [Source: the datasheet presented by the Applicant and also the information available in the Applicant s website]. It is, therefore, a bonding compound used for joining masonry units like AAC blocks and fly ash bricks. It is a powder made pasty before use by adding water, and it hardens after application, enabling joining of the masonry units. It is applied with a trowel after cleaning the surface. 10. We will now discuss the classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mainly used to stop , seal, or caulk cracks, and, in certain cases bond or firmly join components together. They are distinguished from glue and other adhesives by the fact that they are applied in thick coatings or layers. Products under HSN 3214 90 10 includes non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like. These preparations are used to make such surfaces waterproof and improve their appearance. They include powdered preparations containing plaster and sand with plasticisers, preparations for setting walls or floor tiles, pasty preparations made by coating mineral fillers with binders with added pigments and water or solvent. HSN 3214 90 90 is a residuary classification. It should inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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