Heading 3214 coverage for other mastics did not extend to earlier MRP assessment notification for the prior period.

Heading 3214 covers glaziers' putty, resin cements, caulking compounds, other mastics and similar preparations, with classification determined by composition and use. The chemical examiner classified the goods as "other mastics". Notification No. 13/2002, effective from 01.03.2002, extended MRP-based assessment to all goods under Heading 3214, and the Budget Notes specifically referred to other mastics. On that basis, the earlier Notification No. 5/2001-C.E. (N.T.) did not cover such goods for the prior period, so assessment under Section 4A for that period was not sustainable.

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Issues: Whether the goods, described by the assessee as falling under Heading 3214 as "other mastics", were covered by Notification No. 5/2001-C.E. (N.T.) dated 01.03.2001 for assessment under Section 4A of the Central Excise Act, 1944 for the disputed period prior to 01.03.2002.

Analysis: Heading 3214 covers glaziers' putty, grafting putty, resin cements, caulking compounds, other mastics, painters' fillings and similar preparations. The HSN Explanatory Notes show that products under this heading are identified by their composition and use, and may include different types of mastics. The chemical examiner's report concluded that the sample was classifiable as "other mastics". The later Notification No. 13/2002 dated 01.03.2002 extended MRP based assessment to all goods under Heading 3214, and the Budget Notes specifically referred to resin cements, caulking compounds and other mastics. This showed that "other mastics" were not included in the earlier notification relied upon by the department for the prior period.

Conclusion: The demand for the earlier period by applying Section 4A under Notification No. 5/2001-C.E. (N.T.) was unsustainable. The assessee succeeded and the demand was set aside.

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