9911796707
TMI Blog2018 (4) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... inafter referred to as "GST Act"). 2. 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 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 prep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncrete 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 214 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 Explanatory Notes heading 3214 includes preparations that are usually put up in a more or less pasty form and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ATIONS 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 into the picture. In view of the foregoing, we rule as under 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/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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