Tariff classification and anti-dumping duty depend on exact product identity; a named compound cannot be forced into a mixture-based heading.

Thiram (Tri Methyl Thiram Di Sulphide) was held classifiable under CTH 3808 9230 as a specifically named fungicide, not under CTH 3812 1000 as a prepared rubber accelerator, because the imported product was a single chemical compound rather than a mixture and the broader heading was intended for prepared accelerators. The certificate of origin could not determine tariff classification. Anti-dumping duty under Notification No. 133/2008-Customs did not apply because the notification covered Tetra Methyl Thiuram Disulfide / Accelerator TMTD / Thiuram C, and the imported goods did not precisely match that notified description. The revenue's classification was therefore unsustainable and the duty demand could not be maintained.

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Issues: (i) Whether the imported product, being Thiram (Tri Methyl Thiram Di Sulphide), was classifiable under CTH 3808 9230 as a fungicide or under CTH 3812 1000 as a prepared rubber accelerator. (ii) Whether anti-dumping duty under Notification No. 133/2008-Customs dated 12.12.2008 applied to the imported goods.

Issue (i): Whether the imported product, being Thiram (Tri Methyl Thiram Di Sulphide), was classifiable under CTH 3808 9230 as a fungicide or under CTH 3812 1000 as a prepared rubber accelerator.

Analysis: CTH 3808 9230 specifically covered Thiram, while CTH 3812 1000 was a general entry for prepared rubber accelerators. The product imported was found to be a single chemical compound and not a mixture. The HSN description for prepared rubber accelerators contemplated mixtures, and the product therefore did not fit that heading. The certificate of origin could not by itself determine tariff classification.

Conclusion: The product was classifiable under CTH 3808 9230 and not under CTH 3812 1000.

Issue (ii): Whether anti-dumping duty under Notification No. 133/2008-Customs dated 12.12.2008 applied to the imported goods.

Analysis: The notification covered Tetra Methyl Thiuram Disulfide / Accelerator TMTD / Thiuram C and the relevant tariff headings 3811, 3812 or 3815. The imported goods were described as Tri Methyl Thiram Di Sulphide, which was materially different from the notified product. Since the goods did not match the notified description, the duty entry could not be applied.

Conclusion: Anti-dumping duty under the notification was not applicable to the imported goods.

Final Conclusion: The classification adopted by the revenue was unsustainable and the demand of anti-dumping duty could not be maintained.

Ratio Decidendi: Where a tariff entry specifically covers a named compound, a broader residual heading for prepared mixtures cannot be applied to a distinct single compound, and anti-dumping duty can be levied only when the imported goods precisely correspond to the notified description.

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