https://www.taxtmi.com/caselaws?id=775277 The CESTAT Chennai held that the PVC Resin SP 660 Suspension Grade imported by the appellant should be classified under CTH 3904 2110 as polyvinyl chloride resins, not under the residual CTH 3904 1090. The tribunal emphasized adherence to the principle that goods must be classified under the most specific tariff heading, as per the HSN and Rule 3(a) of the General Rules for Interpretation of Import Tariff. The appellant's goods were found to contain no plasticizers or other substances, qualifying them as prime material rather than a compound. The Commissioner of Appeals erred by inconsistently interpreting test reports and tariff headings in similar cases. The impugned order was set aside, and the appeal was allowed, confirming classification under the specific CTH 39042110. en-us Mon, 21 Jul 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775277 The CESTAT Chennai held that the PVC Resin SP 660 Suspension Grade imported by the appellant should be classified under CTH 3904 2110 as polyvinyl chloride resins, not under the residual CTH 3904 1090. The tribunal emphasized adherence to the principle that goods must be classified under the most specific tariff heading, as per the HSN and Rule 3(a) of the General Rules for Interpretation of Import Tariff. The appellant's goods were found to contain no plasticizers or other substances, qualifying them as prime material rather than a compound. The Commissioner of Appeals erred by inconsistently interpreting test reports and tariff headings in similar cases. The impugned order was set aside, and the appeal was allowed, confirming classification under the specific CTH 39042110. Case-Laws Customs Mon, 21 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775277