https://www.taxtmi.com/caselaws?id=312602 The CESTAT Mumbai ruled in favor of the appellant regarding classification of imported PVC Compound TZ under heading 3904. The revenue authorities had classified the goods under CTH 390422 90 but denied exemption benefits under Notification No. 21/2002. The tribunal held that by classifying goods under heading 3904, revenue acknowledged them as poly vinyl chloride, making them eligible for exemption benefits. Revenue cannot take contradictory positions on classification for duty purposes versus exemption claims. The impugned order was set aside and appeal allowed. 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 The CESTAT Mumbai ruled in favor of the appellant regarding classification of imported PVC Compound TZ under heading 3904. The revenue authorities had classified the goods under CTH 390422 90 but denied exemption benefits under Notification No. 21/2002. The tribunal held that by classifying goods under heading 3904, revenue acknowledged them as poly vinyl chloride, making them eligible for exemption benefits. Revenue cannot take contradictory positions on classification for duty purposes versus exemption claims. The impugned order was set aside and appeal allowed. Case-Laws Customs Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312602