Tariff classification of super concentrates favours residuary chemical heading over anti-freezing preparations.

Imported super concentrates used only as inputs for antifreeze coolant manufacture were not "anti-freezing preparations" under heading 3820 00 00 because they were not ready for direct use in the imported form. Rule 2(a) was inapplicable since the goods were chemical mixtures, not incomplete or unfinished articles, and Rule 2(b) led to Rule 3 without changing the result. Rule 3(a) did not assist because heading 3820 did not fit, and Rule 3(b) failed because no single constituent gave the goods their essential character as antifreeze coolant. The products therefore fell within the residuary chemical heading 3824 90 90.

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Issues: Whether the imported super concentrates were classifiable as anti-freezing preparations under heading 3820 00 00 of the First Schedule to the Customs Tariff Act, 1975, or as products of the chemical industry under the residuary heading 3824 90 90.

Analysis: The imported goods were mixtures of chemicals used only as inputs for manufacture of antifreeze coolant and could not be used directly as coolant in the form imported. Heading 3820 covers preparations made ready for use as anti-freezing preparations, and the imported super concentrates did not answer that description. Rule 2(a) was held inapplicable because the goods were chemical mixtures rather than incomplete or unfinished articles. Rule 2(b) applied, requiring resort to Rule 3, but Rule 3(a) did not assist because heading 3820 was not apt for goods not ready for use as antifreeze preparations. Rule 3(b) also did not apply because no single constituent gave the goods their essential character as antifreeze coolant. As no other specific heading covered the products, they fell within the residuary chemical heading.

Conclusion: The super concentrates were not classifiable under heading 3820 00 00 and were correctly classifiable under heading 3824 90 90.

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