JMF Performance Materials Private Limited (CAAR Mumbai)
JMF Performance Materials Private Limited sought an advance ruling from the Customs Authority for Advance Rulings (CAAR), Mumbai, on the classification of their product, ‘Sanceler EM-2’, a prepared rubber accelerator. The product, imported from Sanshin Chemical Industry Co. Ltd., Japan, contains a mixture of accelerators including MBTS, ZEPC, TMTD, CMBT, ZMBT, and polybutene, used to enhance the vulcanization of rubber. The applicant argued that ‘Sanceler EM-2’ should be classified under HS Code 3812 1000, which covers “Prepared Rubber Accelerators,” rather than the alternative HS Code 3808 9230, which pertains to thiram, a different chemical compound. CAAR Mumbai’s decision, following a personal hearing where no departmental representation was provided, supported the applicant’s classification, affirming that the product’s composition aligns with the specific description of prepared rubber accelerators in HS Code 3812. This ruling emphasizes the application of the General Rules of Interpretation (GRI) under the Customs Tariff Act, 1975, to ensure accurate classification based on the product’s specific use and components.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s. JMF Performance Materials Private Limited (having IBC No. 0505091658 and hereinafter referred to as ‘the applicant’, in short) filed an application (CAAR-1) for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR in short). The said application was received in the secretariat of the CAAR, Mumbai on 05.06.2024 along with enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’ also). The applicant is seeking advance ruling on –the issue of classification of “Sanceler EM-2” for imports through the port of Nhava Sheva.
