TaxTMI 
TaxTMI 
2023 (11) TMI 1432
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.... sealants, adhesives, potting agents, heat dissipation agents, electric conductive resins, etc. and thereafter engaged in trading of such goods. The applicant is also engaged in import from the parent company, other essential engineering products that meet a wide range of needs which support the automotive, electronic, medical, infrastructure, auto after market and in many other fields. 3. The applicant has further stated that, for the purpose of the present application, the goods referred are sealants/adhesives, used specifically in the automotive industry; the subject goods imported by the applicant are descriptively black or grey color paste containing silicious polymers and additives; a few products are also in nature of silicious based single component room temperature vulcanizable (RTV) used as sealants in an automobile; the goods can be generically termed as sealants or adhesives which are used for engine oil resistance and suitable for sealing of high-grade oils; the nature of these products is briefly as below: Sr. No. Name of the sealant Product Description Application 1. ThreeBond 1217 G One-part Silicone- based sealant that cures at room tempe....
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....No. 04/2014 dated 21.10.2014 passed by the Additional Commissioner of Customs (Import), Nhava Sheva; the products entailed in the aforementioned table are in the nature of "sealants/adhesives used in an automobile"; these products have been classified as per table below: Sr. No. Product Description in BOEs Composition/Ingredients Customs Tariff Heading (CTH) 1. ThreeBond 1217 G SILICONE RESIN THREEBOND 1217G Mixture of silicone resin, inorganic filler, silica, 2- Butanone, oxime, carbon black, toluene 3506 9999 2. ThreeBond 1217 H SILICONE RESIN THREEBOND 1217H Mixture of silicone resin, inorganic filler, silica, 2- Butanone, oxime, carbon black, toluene 3506 9999 3. ThreeBond 1280 G SILICONE RESIN THREEBOND 1280G Mixture of silicone resin, inorganic filler, silica, carbon black, Tin compounds, methylethylketoxim, impurities and stabilizing additives 3506 9999 4. ThreeBond 1292 D SILICONE RESIN THREEBOND 1292D Mixture of silicone resin, zinc oxide, silica, titanium dioxide, methyl ethyl ketoxime, impurities and stabilizing additives 3506 9999 5. ThreeBond 1293 D SILICONE RESIN THREEBOND 1293D ....
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....fically exclude products of heading 3214; heading 3214 covers goods described as 'Glazier's putty, grafting putty, resin cements, caulking compounds and other mastics; painter filling; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like'; the sealants are polymers having a tight molecular structure that does not allow penetration and contain fast drying epoxies that form a sleek finish; sealants have a paste like consistency which allows filling of gaps between surfaces and has low shrinkage after application whereas adhesives are generally in liquid form which become solid after application and used to bind materials together; Explanatory Notes for Tariff heading 3214 provides inter-alia that goods classifiable under heading 3214 should be preparations that are mainly used to stop, seal or caulk cracks and in certain cases, to bind or firmly join components together; therefore, they are distinguished from glues and other adhesives; further, these include, inter-alia: (9) Mastics based on plastics (e.g., polyesters, polyurethanes, silicones and epoxide resins) whether or not containing a high added proportion (up to 80%) of vari....
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.... that Order-in- Original No. 04/2014 dated 21.10.2014 has been passed by the Additional Commissioner of Customs (Import), Nhava Sheva, in respect of classification of the subject goods. The Proviso to Sub-section (2) of section 28-I does not permit the Authority to allow the application if the question raised in the application is same as in a matter decided already by the Appellate Tribunal or any Court. As the question of classification of the subject goods has only been decided by the Quasi-Judicial Authority and not the Appellate Tribunal or any Court, I intend to allow the application for issue of advance ruling on the question raised. 9.2 I note that the applicant has been engaged in import of the goods in question, whereas in terms of Sub-section (b) of section 28E of the Customs Act, 1962, "Advance Ruling" means a written decision on any questions referred to in section 28H raised by the applicant in his application in respect of any goods prior to its importation or exportation. The present application has posed a question for advance ruling related to on-going activity however, I note that CAAR, New Delhi, had issued an Advance Ruling dated 05.10.2021 in the applicatio....