https://www.taxtmi.com/caselaws?id=783726 The dominant issue was classification of imported PVC resin (suspension grade) for customs purposes, specifically whether it fell under CTH 3904 2110 or CTH 3904 1090, impacting eligibility for exemption under the relevant notification. Applying Rule 3(a) of the General Rules for Interpretation, the tribunal held the goods were more specifically covered by sub-heading 3904.21 and thus classifiable under CTH 3904 2110. As the precedent relied upon in the impugned order had already been affirmed by the SC, the SC found no merit in the challenge and dismissed the appeal, sustaining classification under CTH 3904 2110 and the resulting denial of exemption. en-us Thu, 18 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 07:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783726 The dominant issue was classification of imported PVC resin (suspension grade) for customs purposes, specifically whether it fell under CTH 3904 2110 or CTH 3904 1090, impacting eligibility for exemption under the relevant notification. Applying Rule 3(a) of the General Rules for Interpretation, the tribunal held the goods were more specifically covered by sub-heading 3904.21 and thus classifiable under CTH 3904 2110. As the precedent relied upon in the impugned order had already been affirmed by the SC, the SC found no merit in the challenge and dismissed the appeal, sustaining classification under CTH 3904 2110 and the resulting denial of exemption. Case-Laws Customs Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783726