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2011 (4) TMI 1179 - AT - CustomsBenefit of Customs Notification No. 21/2002 dated 1.3.2002 (Sr. No. 480) - whether available to the goods imported by the respondent i.e.Vinnolit SA 1062/7 (Polymer of Vinyl Chloride) imported vide Bill of Entry No. 673027 dated 17.1.2006 - whether this copolymer can be called a polymer of vinyl chloride? - Held that:- As per the description of goods against the main heading 3904, which reads thus Polymers of vinyl chloride or of other halogenated olefins, in primary forms - Thus, the vinyl acetate is a halogenated olefin - Therefore, the copolymer of vinyl chloride and vinyl acetate must fall under the broad category of polymers of vinyl chloride as mentioned in the first part of the description of goods against Heading 3904 - the goods imported by the respondent can be regarded as a polymer of vinyl chloride for all purposes of heading 3904 - The item answers the description of goods at Sr. No. 480 of the Table annexed to Notification No. 21/2002-Cus and is eligible for the benefit of the Notification - Decided in favour of assessee.
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