Block joining mortar is classifiable under heading 3824 of CTA, 1975: AAAR

In re Sika India Private Limited (GST AAAR West Bengal)

Whether block joining mortar is classifiable under heading 3214 of the Customs Tariff Act (CTA) 1975

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 lik

Please become a Premium member. If you are already a Premium member, login here to access the full content.