https://www.taxtmi.com/caselaws?id=774508 Imported PVC resin of suspension grade was held classifiable under Tariff Item 3904 21 10 because the specific tariff entry for PVC resins prevailed over the general or residuary entry under Rule 3(a) of the General Rules for Interpretation of the Import Tariff Schedule. The test report describing the goods as uncompounded PVC suspension resin did not establish that they fell outside the specific classification, and the later tariff amendment was irrelevant to the import period. As the reclassification failed, the consequential demand of duty, confiscation, redemption fine and penalties also failed and were set aside. en-us Tue, 08 Jul 2025 00:00:00 +0530 Thu, 10 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774508 Imported PVC resin of suspension grade was held classifiable under Tariff Item 3904 21 10 because the specific tariff entry for PVC resins prevailed over the general or residuary entry under Rule 3(a) of the General Rules for Interpretation of the Import Tariff Schedule. The test report describing the goods as uncompounded PVC suspension resin did not establish that they fell outside the specific classification, and the later tariff amendment was irrelevant to the import period. As the reclassification failed, the consequential demand of duty, confiscation, redemption fine and penalties also failed and were set aside. Case-Laws Customs Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774508