Tariff classification by product description prevails over end use when goods fit a specific schedule entry.

Goods that squarely matched specific schedule entries under the U.P. Value Added Tax Act, 2008 were classified as chemicals and taxed at 4%, because the Tribunal's factual findings identified CICO Tape Crete as an acrylic polymer under Entry 162 of Part C of the Second Schedule and CICO Super Plast and variants as chemical admixtures under Entry 29 of Part A. The court held that once the products answered the tariff description, their end use as waterproofing or construction material was immaterial. On that basis, the goods were not treated as unclassified items and the revisions failed.

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Issues: Whether the goods in question were liable to be classified under the chemical entries in the U.P. Value Added Tax Act, 2008, and taxed at 4%, rather than being treated as unclassified items on the basis of their use as waterproofing or construction material.

Analysis: The Tribunal's findings that CICO Tape Crete was an acrylic polymer covered by Entry 162 of Part C of the Second Schedule, and that CICO Super Plast and its variants were chemical admixtures falling within Entry 29 of Part A, were accepted as findings of fact. The relevant entries were construed broadly, and the Court held that once the goods answered the description of the tariff entry, their end use as waterproofing or construction material was immaterial. The adopted commodity code and the evidence relied upon by the Tribunal supported the view that the products were covered by the specific schedule entries and not taxable as unclassified goods.

Conclusion: The goods were held taxable at 4% under the relevant schedule entries, and the revisions failed.

Ratio Decidendi: Where goods squarely fall within a specific tariff or schedule entry, their classification cannot be altered merely by reference to their use or intended use.

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