Case Law Details
In re Three Bond India Pvt. Ltd. (CAAR Delhi)
CAAR note that the applicant has stated that the goods in question for which advance ruling has been sought are in the nature of sealants and adhesives used in an automobile. CAAR also agree with the comments of the concerned Commissionerate that adhesives and sealants are different products, these cannot be treated as one; further, that these include, inter-alia: (9) Mastics based on plastics (e.g., polyesters, polyurethanes, silicones and epoxide resins) whether or not containing a high added proportion (up to 80%) of various fillers (e.g., clay, sand and other silicates, titanium dioxide, metallic powders); some of these mastics are used after the addition of hardeners; some mastics do not harden and remain tacky after application (e.g., acoustic sealants); import of adhesives to be classified under heading 3506 covers, ‘prepared glues and other prepared adhesives, not elsewhere specified or included, products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight 1 kg. Explanatory Notes for Tariff heading 3214 provides inter-alia that goods classifiable under heading 3214 should be preparations that are mainly used to stop, seal or caulk cracks and in certain cases, to bind or firmly join components together. CAAR also note that heading 3214 covers goods described as caulking compounds and other mastics which are of the nature of the goods in question.
In light of the foregoing facts, submissions, comments and discussions, reference is drawn to General Rules for Interpretation of Import Tariff (GRI, in short) and particularly to rule 1 of GRI and accordingly, it is felt that item, ‘sealant’ is of the same nature as items, caulking compounds and mastics falling under heading 3214. Thus, item, ‘Sealant’ proposed to be imported by the applicant is classifiable under heading 3214 and specifically under Sub-heading 32141000. Further, other item, ‘Adhesives’ proposed to be imported by the applicant are different from `sealants’; moreover, the authorized representative during the personal hearing has mentioned that goods imported by them are in packing of less than 1 kg. Accordingly, item, ‘Adhesive’ in a packing of net weight of less than 1 kg, proposed to be imported by the applicant merit classification under Sub-heading 35069999.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY FOR ADVANCE RULINGS, DELHI
M/s. Three Bond India Pvt. Ltd., Plot No. 43, Sector-3, IMT Manesar, Gurugram, Haryana-122050 having IEC No. 0597039500 and PAN-AAACT5989N (applicant, in short) filed an application dated 08.05.2023 before the Customs Authority for Advance Rulings, New Delhi (CAAR, in short), seeking advance ruling under section 28-H of the Customs Act, 1962. The application was received in the 0/o CAAR on 01.06.2023 and it was accordingly registered under serial number 18/2023 dated 01.06.2023.
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