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2025 (7) TMI 1345 - AT - CustomsClassification of PVC Resin SP 660 Suspension Grade - to be classified under CTH 3904 2110 as Poly (vinyl Chloride) resins appellant or under CTH 3904 1090 as Poly (vinyl Chloride) not mixed with any other substances - applicability of benefit of N/N. 46/2011-Cus dated 1.6.2011 - HELD THAT - As per the HSN when the imported goods are falling under a specific heading of the Customs Tariff the goods must be classified under that heading only. This first principle of classification as also stated by the Hon ble Supreme Court in several judgments has also been stated by the Commissioner Appeals himself in his order dated 19.01.2015 in the case of M/s Lila Polymers. However in the appellant case the goods PVC resin grade SP660 imported by them was differentiated from the PVC Resin Suspension Grade SP660 imported by M/s Lila Polymers in the impugned order. It is found that in the case of the appellant s case too no plasticizer was found as per the test report. It stated that the submitted sample may be considered as prime material and it may not be considered as compound since it is not mixed with any other substance. It appears that the phrase it may not be considered as compound as in test report of the appellants goods instead of and it is not containing any other substances like plasticizer in M/s Lila Polymers appears to have made him change his opinion. In fact in M/s Lila Polymers he reasoned that the report does not state that the sample does not contain any other substance altogether and perhaps presumed that it could be a compound. He however went one step further to classify the goods without taking aid of the test report based on classification principles itself. That second step he failed to perform in the appellants case which led him to err in his conclusion. The Ld. Commissioner Appeals had in his alternate finding freed himself from the restricting boundaries of the test report in the classification of similar goods in M/s Lila Polymers. He opined that when an entry at eight-digit level covers the goods specifically then it should be taken as the most appropriate heading. Further the CTH chosen by the department i.e. CTH 39041090 is a residual entry. Whereas the CTH 39042110 is specific. Rule 3 (a) of the General Rules for the Interpretation of Import Tariff has laid down that the heading which provides the most specific description shall be preferred to headings providing a more general description . Therefore CTH 39041090 being a residual entry at eight-digit level gets ruled out. The Ld. Commissioner Appeals had correctly interpreted the test reports and the law in M/s Lila Polymers and should not have allowed a change in semantics to have altered his opinion so drastically and to speak in two voices on the same issue - the impugned order merits to be set aside and the appropriate Customs tariff heading for the impugned goods held to be 39042110. Appeal allowed. ISSUES:
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