https://www.taxtmi.com/caselaws?id=312602 Imported PVC compound classified under Heading 3904 was treated as falling within the PVC family for exemption purposes, so the concessional rate under Sr. No. 480 of Notification No. 21/2002-Cus. for polymers of vinyl chloride applied. The tribunal noted that the department had already accepted classification under Heading 3904 22 90, and that this admitted classification could not be contradicted when determining eligibility for the notification entry. It further held that chapter notes and section notes aid classification, and earlier decisions confirm that PVC compounds and copolymers in primary form remain within the scope of the PVC concessional entry unless expressly excluded. The denial of exemption was therefore unsustainable. en-us Fri, 23 Sep 2022 00:00:00 +0530 Tue, 27 Feb 2024 17:09:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312602 Imported PVC compound classified under Heading 3904 was treated as falling within the PVC family for exemption purposes, so the concessional rate under Sr. No. 480 of Notification No. 21/2002-Cus. for polymers of vinyl chloride applied. The tribunal noted that the department had already accepted classification under Heading 3904 22 90, and that this admitted classification could not be contradicted when determining eligibility for the notification entry. It further held that chapter notes and section notes aid classification, and earlier decisions confirm that PVC compounds and copolymers in primary form remain within the scope of the PVC concessional entry unless expressly excluded. The denial of exemption was therefore unsustainable. Case-Laws Customs Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312602