Whether block joining mortar is classifiable under heading 3214 of Customs Tariff Act 1975

In re Mr. Rahul Lakhwani (GST AAAR West Bengal) The Appellant submitted that the ‘SIKA 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 for facades, indoor walls, floors, ceilings, etc., it is only used for joining masonry units like AAC blocks, Concrete blocks, fly ash bricks, etc., which qualifies it to be classified under Tariff Head 3824 50 90. From the written submissions of the Appellant and the oral arguments made before us it is clear that the ‘SIKA Block J...