TaxTMI 
TaxTMI 
2018 (9) TMI 691
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd water retaining structures. It is also used for sealing expansion joints where there is vehicular traffic (e.g. airports and bridges) or pedestrian traffic. Applicant's product contains two components, viz., polysulphide polymer (resin/rubber) and hardener (acts as the curing agent). Liquid polysulfide polymers form the basic ingredient of the sealant formulation. Applicant uses Manganese dioxide base as the curing agent.Both resin and hardener are packed separately within the same container. After opening the container, hardener is mixed with resin and applied on the surface. After mixing resin and hardener, the polymerisation is initiated at room temperature which proceeds further until it is cured. The applicant has stated that, the relevant product for this application is polysulphide sealants. There are five competing headings in which the said product can be covered. They are: Heading 3214; Heading 2830; Heading 3911; Heading 4002; Heading 3506. 3. The applicant has further stated that * Customs Tariff Heading (hereinafter referred to as CTH) 3214 covers various types of mastics viz., "glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics;....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ter 28 itself could be ruled out. * Polysulphide polymers are of two types. The one containing Carbon-Sulphur-Carbon linkage is covered under CTH 3911 while the other containing Sulphur-Sulphur linkage is covered under CTH 4002. In terms of HSN Explanatory Notes, the Heading 3911 covers "Polysulphide polymers characterised by the presence of mono sulphide linkages in the polymer chain, for example, poly (phenylene sulphide). In polysulphides each sulphur atom is bound on both sides by carbon atoms, as opposed to the thioplasts of Chapter 40, which contain sulphur-sulphur linkages. The synthesis of polysulphide rubber isnNa2S2 +nCl-R-Cl->2nNaCl+-[R-S-S]. Thus, classification under Heading 3911 can also be ruled out. * Heading 4002 covers "synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip". The term "synthetic rubber" is defined in Note.4 to Chapter.40 to include thioplasts. The product in question contains polysulphide rubber which is a thioplast, a synthetic rubber covered under CTH 4002.But the product in questio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ealant formulation and Manganese dioxide is the curing agent. Both resin and hardener are packed separately within the same container. Properties of the uncured material are as follows': Resin Chemical type Polysulphide Appearance Smooth paste Colour Off-white Hardener Chemical type Manganese dioxidebase Appearance Smooth paste Colour Brown Mixed adhesive Mixing ratio 92:08 Colour Grey The resin here is a polysuphide where each sulphur atom is bound on both sides by carbon atoms.The synthesis of polysulphide rubber is nNa2S2 +nCl-R-Cl->2nNaCl+- [R-S-S]. After opening the container, hardener is mixed with resin and applied on the surface by means of flat tools or specially made guns. After mixing resin and hardener, the polymerisation is initiated at room temperature which proceeds further until it is cured. The mixed paste cures into a semi-stiff rubbery mass and acts as a sealant between the surfaces. Sealants are also known in the trade by their generic name "mastics". These mastics/sealants are commonly used for sealing expansion joints where large movement is anticipated in concrete construction and for joints between diverse construction materials like ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....i. presented together; and, iii. identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another." As per Harmonised System of Nomenclature, the general explanation of the above Note 3 is as follows: "Note 3: This Note deals with the classification of goods put up in sets consisting of two or more separate constituents, some of which fall in section VI. The Note is, however, limited to sets of which the constituents are intended to be mixed together to obtain a product of Section VI or VII. Such sets are to be classified in the leading appropriate to that product provided that the constituents meet conditions (a) to (c) of the Note" Applying the above, to the case at hand, it is evident that the base and the curing agent are presented in a single pack and are intended to be used together and complimentary to one another. Thereby, the conditions of the section Note 3 is satisfied. When the conditions are satisfied, then, if on mixing, the resultant is a product of Section VI or VII, then such sets are to be classified in the heading appropriate to that product 'Mastics' are spelt in heading 3214(under ....