CBSA যুক্তিতর্ক
&&Legal Note 3 to Section VI states “Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:&&&&• (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;&&• (b) presented together; and&&• (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another”.&&&&The product at issue fulfills the three conditions.&&&&Heading 32.08 covers paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium.&&&&The Explanatory Notes to heading 32.08, Part (A), describe paints (including enamels) as “dispersions of insoluble colouring matter (chiefly mineral or organic pigments, or colour lakes), or metallic flakes or powders, in a vehicle consisting of a binder dispersed or dissolved in a non-aqueous medium. The binder, which is the film-producing agent, consists of synthetic polymers (such as phenolic resins, amino-resins, thermosetting or other acrylic polymers, alkyds and other polyesters, vinyl polymers, silicones, epoxide resins and synthetic rubber) or of chemically modified natural polymers (such as chemical derivatives of cellulose or natural rubber)”. Other products such as inorganic fillers can be added to the product at issue for specific purposes.&&&&The product at issue meets the terms of heading 32.08 as a paint based on an epoxide resin dispersed in a non-aqueous medium.&&
