https://www.taxtmi.com/caselaws?id=783074 The CESTAT Chennai held that imported Polyvinyl Chloride (PVC) Suspension Resin, grade SP 660, is correctly classifiable under CTH 3904.21 as non-plasticized Poly (vinyl chloride) resin by applying Rule 3(a) of the General Rules for Interpretation of the Import Tariff. Relying on its prior decision in a factually and legally identical matter, the Tribunal rejected the contrary view of the adjudicating authority. Consequent to this classification, the goods were held eligible for the concessional rate of customs duty under Notification No. 46/2011-Customs issued pursuant to the ASEAN-India Free Trade Area Preferential Tariff Agreement. The impugned order was set aside and the appeal was allowed. en-us Mon, 08 Dec 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783074 The CESTAT Chennai held that imported Polyvinyl Chloride (PVC) Suspension Resin, grade SP 660, is correctly classifiable under CTH 3904.21 as non-plasticized Poly (vinyl chloride) resin by applying Rule 3(a) of the General Rules for Interpretation of the Import Tariff. Relying on its prior decision in a factually and legally identical matter, the Tribunal rejected the contrary view of the adjudicating authority. Consequent to this classification, the goods were held eligible for the concessional rate of customs duty under Notification No. 46/2011-Customs issued pursuant to the ASEAN-India Free Trade Area Preferential Tariff Agreement. The impugned order was set aside and the appeal was allowed. Case-Laws Customs Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783074