The CESTAT allowed the appeal, setting aside the impugned order...

The CESTAT allowed the appeal, setting aside the impugned order concerning the classification of imported PVC Resin SP 660 Suspension Grade. The Tribunal held that the goods are correctly classifiable under CTH 3904 2110, not under CTH 3904 1090, applying Rule 3(a) of the General Rules for the Interpretation of Import Tariff Schedule. The decision relied on a prior ruling in a similar matter and accepted the CIPET clarification dated 25.02.2015. Consequently, the denial of benefit under Notification No. 46/2011-Cus dated 01.06.2011 was overturned, affirming the classification and enabling the appellant to claim the appropriate tariff benefit.