https://www.taxtmi.com/caselaws?id=209805 A vinyl chloride-vinyl acetate copolymer containing 93% vinyl chloride and 7% vinyl acetate was treated as a copolymer under Chapter Note 4 because no single monomer unit contributed 95% or more by weight. Heading 3904 of the Customs Tariff, including sub-heading 3904 30 for vinyl chloride vinyl acetate copolymers, was held broad enough to cover such goods within the description of polymers of vinyl chloride. On that basis, the imported goods qualified for the benefit of Customs Notification No. 21/2002-Cus, and the concessional customs treatment was upheld. en-us Thu, 07 Apr 2011 00:00:00 +0530 Fri, 12 Jul 2013 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209805 A vinyl chloride-vinyl acetate copolymer containing 93% vinyl chloride and 7% vinyl acetate was treated as a copolymer under Chapter Note 4 because no single monomer unit contributed 95% or more by weight. Heading 3904 of the Customs Tariff, including sub-heading 3904 30 for vinyl chloride vinyl acetate copolymers, was held broad enough to cover such goods within the description of polymers of vinyl chloride. On that basis, the imported goods qualified for the benefit of Customs Notification No. 21/2002-Cus, and the concessional customs treatment was upheld. Case-Laws Customs Thu, 07 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209805