The case pertains to the classification of imported goods, specifically 'prepared additives for cements,...

The case pertains to the classification of imported goods, specifically 'prepared additives for cements, mortars or concretes', for the purpose of determining the applicable customs duty. The key issues and holdings are as follows: 1. The first appellate authority had affirmed the classification of the goods under tariff item 3505 1090 of the First Schedule to the Customs Tariff Act, 1975, but the Tribunal found this classification lacking in justification and support. 2. The appellant claimed that the product should be classified under heading 3824 of the First Schedule, as it is exclusively used as an additive to cement and mortar, but this claim was not examined by the authorities. 3. The Tribunal held that heading 3824 is not a residuar..... .....

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