https://www.taxtmi.com/caselaws?id=239212 Chlorinated polyvinyl chloride is treated as a chemically modified form of PVC and remains classifiable under Heading 3904 of the Customs Tariff. Chapter Note 5 and Sub-heading Note 1(b) support classification of such modified polymers with the heading applicable to the unmodified polymer, and chlorination for improved high-temperature utility does not move the product out of Heading 3904. On that basis, the exemption entry for PVC under Sr. No. 480 of Notification No. 21/2002-Cus applies, and where two exemption rates were available, the more beneficial concessional rate was held applicable. en-us Fri, 05 Apr 2013 00:00:00 +0530 Mon, 12 Oct 2015 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239212 Chlorinated polyvinyl chloride is treated as a chemically modified form of PVC and remains classifiable under Heading 3904 of the Customs Tariff. Chapter Note 5 and Sub-heading Note 1(b) support classification of such modified polymers with the heading applicable to the unmodified polymer, and chlorination for improved high-temperature utility does not move the product out of Heading 3904. On that basis, the exemption entry for PVC under Sr. No. 480 of Notification No. 21/2002-Cus applies, and where two exemption rates were available, the more beneficial concessional rate was held applicable. Case-Laws Customs Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239212