In Re : Sika India Pvt Ltd
GST
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)
AUTHORITY FOR ADVANCE RULING , WEST BENGAL – AAR
Dated:- 9-4-2018
Case Number 03 of 2018
GST
Partha Sarathi Dey Member And Vishwanath Member
\nSri Partha Pratim Mukhopadhyay, Assistant Manager ( Accounts )
\nORDER
\n1. The Applicant states that the proper HSN of its manufactured product “SIKA Block Joining Mortar” is 3824 50 90. The Applicant himself, however, has classified the product under HSN 3214 90 10 while filing returns under the Excise Act. Advance Ruling is sought on this issue uunder section 97 (2) (a) & (e) of the CGST \/ WBGST Act, 2017 (hereinafter referred to as “GST Act”).
\n2. The Applicant also declares that the question raised in the Application is not pending or decided in any proceeding under any provision of the GST Act. The concerned officer has not conveyed any objection to admiss<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ementitious mortar modified with polymers. It is available 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ch harden after application. Some of them are solid or in powdered form made pasty at the time of use by heating or by addition of a liquid like water. They are usually applied with a caulking gun, a spatula, a trowel or similar tools. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re : Sika India Pvt LtdGST2018 (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)AUTHORITY FOR ADVANCE RULING , WEST BENGAL – AARDated:- 9-4-2018Case Number 03 of 2018 GSTPartha Sarathi Dey Member And … Continue reading “In Re : Sika India Pvt Ltd”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11445","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11445","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11445"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11445\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11445"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11445"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11445"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n5. In its above order, the CESTAT remands the matter to the departmental authority with direction to carefully examine the claim of the appellant (i.e. M\/s Sika India Pvt Ltd) for classification of its products under subhead 3824 keeping in mind the views of the CESTAT in the above order. The views of the CESTAT are that most of the construction chemicals manufactured by the appellant that are in the nature of cement, grout, repair mortar, repair concr<\/p>\n
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\n10. We will now discuss the classification options. Heading 3214 of the Tariff Act covers “GLAZIERS' PUTTY, GRAFTING PUTTY, RESIN CEMENTS,CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS' FILLINGS; NON-REFRACTORY SURFACING PREPARATIONS FOR FACA<\/p>\n
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\nProducts under HSN 3214 10 00 are preparations 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.
\nProducts 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.
\nHSN 3214 90 90 is a residuary <\/p>\n
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