Customs tariff classification of surfacing preparations under Heading 3214.90 led to rejection of pre-deposit waiver and stay relief.

Imported goods composed of sand, cement, calcium carbonate and additives were prima facie treated as non-refractory surfacing preparations under Heading 3214.90, because that entry covered preparations for facades, walls, floors and ceilings, while Heading 2520.90 applied to plasters consisting of calcined gypsum or calcium sulphate. The goods' composition did not support classification as gypsum-based plaster, and prior classifications in other Customs Houses did not displace the rival tariff analysis. On that basis, the request for waiver of pre-deposit and stay of recovery, including encashment of bank guarantees, was rejected.

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Issues: Whether the imported goods were prima facie classifiable under Heading 3214.90 of the Schedule to the Customs Tariff Act, 1975 rather than Heading 2520.90, and whether the applicants were entitled to waiver of pre-deposit and stay of recovery including encashment of bank guarantees.

Analysis: The goods were described and tested as mixtures containing sand, cement, calcium carbonate and additives, and were found to be compounds of non-refractory surfacing preparations. On a prima facie comparison of the rival tariff entries, Heading 3214.90 covered non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like, whereas the claimed Heading 2520.90 applied to plasters consisting of calcined gypsum or calcium sulphate. The composition of the imported goods did not support treatment as plasters of calcined gypsum, and prior classifications in other Customs Houses did not alter the assessment of the rival headings for the present matter.

Conclusion: The goods were prima facie classifiable under Heading 3214.90, and the prayer for stay of encashment of bank guarantees and waiver of pre-deposit was rejected.

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