https://www.taxtmi.com/caselaws?id=782170 SC considered whether PVC Resin SP 660 Suspension Grade should be classified under CTH 3904 2110 as "Poly (vinyl chloride) resins" as claimed by the appellant, or under CTH 3904 1090 as "Poly (vinyl chloride), not mixed with any other substances," affecting eligibility for exemption under Notification No. 46/2011-Cus dated 1.6.2011. CESTAT had held that the correct classification was CTH 3904 2110 and set aside the contrary order. SC found no error in CESTAT's reasoning or conclusion and upheld its order. The appeal was dismissed. en-us Fri, 21 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782170 SC considered whether PVC Resin SP 660 Suspension Grade should be classified under CTH 3904 2110 as "Poly (vinyl chloride) resins" as claimed by the appellant, or under CTH 3904 1090 as "Poly (vinyl chloride), not mixed with any other substances," affecting eligibility for exemption under Notification No. 46/2011-Cus dated 1.6.2011. CESTAT had held that the correct classification was CTH 3904 2110 and set aside the contrary order. SC found no error in CESTAT's reasoning or conclusion and upheld its order. The appeal was dismissed. Case-Laws Customs Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782170