https://www.taxtmi.com/caselaws?id=366955 A two-component polysulphide sealant supplied as resin and hardener was classified as a mastic under Heading 3214 of the Customs Tariff Act because the components were presented together as a set intended to be mixed before use and the resulting product answered the description of a caulking and sealing compound. Note 3 to Section VI supported classification of complementary constituents put up together for mixing, and the specific heading for mastics prevailed over competing headings 2830, 3506, 3911 and 4002, which were found inapplicable on the product's composition and functional character. The product was therefore classified under tariff item 32141000. en-us Wed, 27 Jun 2018 00:00:00 +0530 Mon, 03 Mar 2025 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366955 A two-component polysulphide sealant supplied as resin and hardener was classified as a mastic under Heading 3214 of the Customs Tariff Act because the components were presented together as a set intended to be mixed before use and the resulting product answered the description of a caulking and sealing compound. Note 3 to Section VI supported classification of complementary constituents put up together for mixing, and the specific heading for mastics prevailed over competing headings 2830, 3506, 3911 and 4002, which were found inapplicable on the product's composition and functional character. The product was therefore classified under tariff item 32141000. Case-Laws GST Wed, 27 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366955