TMI Blog2018 (8) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has filed the instant appeal under Section 100(1) of the West Bengal Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017 (hereinafter referred to as the GST Act ). 2. The Appellant has filed Appeal principally on the following grounds: a. The WBAAR has travelled beyond its jurisdiction by classifying the product, SIKA Block Joining Mortar under Tariff Heading 3214 90 90. The Appellant had approached the WBAAR for classification of the product in Tariff Heading 3824 50 90 instead of Tariff Heading 3214 90 b. The impugned Ruling dated 09.04.2018, pronounced by the WBAAR, does not specify the basis of classifying the product SIKA Block Joining Mortar under Tariff 3214 90 90; c. The WBAAR has not con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of 'Non-Refractory Mortar' will prevail over the general description of 'Non-Refractory surfacing preparation' d. The Appellant cited the judgement in the case of CCE v. Kitply Industries [(2011) 272 ELT 3 (SC)], Tapex Corporation v. CCE [1998 (103) ELT 580 (CEGAT)], Furniture Factory v. CCE [1999(105) ELT 400 (CEGAT)] and Mahindra Mahindra v. CCE [1999(109) ELT 73S (CEGAT)] to argue that the latter Tariff heading 3824 50 90 will prevail over the earlier tariff heading 3214 90 90. e. By citing the judgement in the case of CCE v. Minwool Rock Fibres [(2012) 278 ELT 581 (SC)] the Applicant argued that in case ol conflicting tariff heading, the tariff heading which is more beneficial tc Assessee need to be adopted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be as follows: Name of the Raw Material used Quantity as percentage Wallocel (Hydroxyethyl methyl cellulose) 0.1-0.2% Polymer Powder (Copolymer of venyl acetate and ethylene) 0.2 - 0.6 % Slag/GGBS (Cement substitute) 15-35% Ambuja PPC (Cement) 15-35% Sand-A (Natural silica sand) 20-35% Sand-B (Natural silica sand) 30-45% 7. Let us now examine the detailed entries under Tariff Heads in dispute here, which are as under: Tariff Code ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d together or with metallic binders 3824.40 Prepared additives for cements, mortars or concretes 3824.40.10 Damp proof or Water proof compounds 3824.40.90 Other 3824.50 Non-refractory mortars and concretes 3824.50.10 Concretes ready to use known as Ready-mix concrete (RMC) 3824.50.90 Other 8. The Appellant submitted that the 'S1KA Block Joining Mortar' has no refractory property and it is not used to withstand extreme heat or high temperatures. It is also not used for surfacing preparation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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