2018 (4) TMI 812 – AUTHORITY FOR ADVANCE RULING , WEST BENGAL – 2018 (12) G. S. T. L. 400 (A. A. R. – GST), [2018] 2 GSTL (AAR) 61 (AAR) – Classification of goods – SIKA Block Joining Mortar – section 97 (2) (a) & (e) of the CGST / WBGST Act, 2017 – whether classifiable under tariff item 3214 90 90 in terms of Chapter Heading No. 3214 to the HSN? – Held that: – HSN 3214 90 90 is a residuary classification. It should include all other products that have the general characteristics mentioned above, and, therefore, classifiable under heading 3214, but are not specifically mentioned. Clearly, ‘Sika Block Joining Mortar’ satisfies the general characteristics of such products as per the Explanatory Notes above, and, therefore, classifiable under this tariff item.
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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
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nding or decided in any proceeding under any provision of the GST Act. The concerned officer has not conveyed any objection to admission of the Application. The Application is, therefore, admitted. 3. The Applicant has stated that the product SIKA Block Joining Mortar is presently classified under HSN 3214 90 10 and that this product is basically ready to use Grey Cement based non-shrink, self-curing water resistance mortar for fixing AAC Blocks, Concrete Blocks Fly Ash Bricks etc. HSN 3214 talks about Glaziers, Putty, Resin Cements, Caulking Compounds and other mastics; painters fillings, nonrefractory surfacing preparations for facades, indoor walls, floor, ceilings or the like. 4. During Personal Hearing dated 22.03.2018 the Applicant submitted a written submission in which the above points were reiterated and submitted copies of a few invoice cum delivery challans, where, the Applicant claims, the competitors were supplying similar products classified under HSN 3824 50 90. The Appl
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most of the construction chemicals manufactured by the appellant that are in the nature of cement, grout, repair mortar, repair concrete etc. are not of a type used for surfacing preparations for walls, ceilings etc. and thus not classifiable under subhead 3214. 6. In its above order dated 28/07/2017 the Commissioner (Appeals), CGST & Customs, Goa, however, finds Sika Quick Mortar classifiable under tariff item 3214 90 90 in terms of Chapter Heading No. 3214 to the HSN. 7. In Roofit Industries Ltd the CEGAT, Mumbai, finds ready-mix plasters for plastering walls classifiable under subhead 3214. 8. In UAL Industries Ltd the Commissioner of Sales Tax, West Bengal, finds dry mix mortar , made by mixing sand, fly ash, OPC/PPC Cement, hydrated lime and polymer additives, classifiable as tariff item 3824 50 90. 9. None of the above orders have dealt with the Applicant s product, namely Sika Block Joining Mortar . The product needs to be understood before exploring the classification opti
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ING PUTTY, RESIN CEMENTS,CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS FILLINGS; NON-REFRACTORY SURFACING PREPARATIONS FOR FACADES, INDOOR WALLS, FLOORS, CEILINGS OR THE LIKE ; 3214 10 00 – Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics, painters fillings 3214 90 – Other: 3214 90 10 Non-refractory surfacing preparations 3214 90 20 Resin Cement 3214 90 90 Other Terms like non-refractory surfacing preparation or mortar are not defined in the GST Act, nor is the ambit of the related headings, in the present context, discussed in the Explanatory Notes to the Tariff Act. The orders and decisions the Applicant has referred to are also not explicit on this issue. Under such circumstances, it is a settled legal practice to refer to the Explanatory Notes to Harmonised Commodity Description and Coding System of World Customs Organization, Brussels, to decipher the Internationally accepted scope of the headings and tariff items. According to such Explanato
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by coating mineral fillers with binders with added pigments and water or solvent. HSN 3214 90 90 is a residuary classification. It should include all other products that have the general characteristics mentioned above, and, therefore, classifiable under heading 3214, but are not specifically mentioned. Clearly, Sika Block Joining Mortar satisfies the general characteristics of such products as per the Explanatory Notes above, and, therefore, classifiable under this tariff item. 11. The contesting heading 3824 covers PREPARED BINDERS FOR FOUNDRY MOULDS OR CORES; CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED. 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 int
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