https://www.taxtmi.com/caselaws?id=752578 CESTAT Ahmedabad held that PVC resin Impact Modifier containing 50% Butadiene and 15-20% Methyl Methylacrylate correctly falls under heading 3902, not 3906. The tribunal applied Chapter Note 4, which requires classification based on the predominant component (Butadiene). Since heading classification takes precedence over sub-heading notes, the goods remained under 3902. The lower authority's order reclassifying to 3906 was set aside and appeals were allowed. en-us Mon, 06 May 2024 00:00:00 +0530 Tue, 14 May 2024 06:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752578 CESTAT Ahmedabad held that PVC resin Impact Modifier containing 50% Butadiene and 15-20% Methyl Methylacrylate correctly falls under heading 3902, not 3906. The tribunal applied Chapter Note 4, which requires classification based on the predominant component (Butadiene). Since heading classification takes precedence over sub-heading notes, the goods remained under 3902. The lower authority's order reclassifying to 3906 was set aside and appeals were allowed. Case-Laws Customs Mon, 06 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752578