Home Case Index All Cases Customs Customs + AT Customs - 2022 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 1561 - CESTAT MUMBAIBill of entry for clearance of import of goods declared as "PVC Compound TZ'' - Whether co-polymers of vinyl chloride/vinyl acetate would fall under the broad category of polymers of vinyl chloride under heading 3904 and eligible for benefit of Notification No. 21/2002 in Sr. No. 480 - HELD THAT:- In the present case there is no dispute to the classification of the goods and classification as claimed by the appellants under heading no 39042290 has not been amended/ modified by the lower authorities. Further during the argument both the sides have relied upon HSN explanatory notes and technical literature to establish that the impugned goods are/ are not “poly vinyl chloride”. We do not find any merits in the submissions made because the classification of the goods have been made under 3904 Thus, it is quite evident that by classifying the goods under CTH 3904 22 90, revenue admits that the impugned goods are Poly vinyl chloride as that is the single dash entry preceding the CTH in which the classification has been held. Having held, so revenue cannot for deciding the claim to exemption, hold a contrary view. The exemption at Sl 480, is admissible to all poly vinyl chlorides classifiable under heading 3904. Impugned order is set aside and the appeal allowed.
|