2011 (4) TMI 1179

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....e for Respondent   Per: P.G. Chacko   In this appeal filed by the department, the short question arising for consideration is whether the benefit of Customs Notification No. 21/2002 dated 1.3.2002 (Sr. No. 480) is available to the goods imported by the respondent. The respondent claimed the above benefit for the goods Vinnolit SA 1062/7 (Polymer of Vinyl Chloride) imported by them ....

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.... chargeable to concessional rate of duty (10%) in terms of Sr. No. 480 of the Table annexed to the above Notification. It is also not in dispute that the goods imported by the respondent is a copolymer of vinyl chloride and vinyl acetate, the two monomer units being present to the extent of 93% and 7% by weight, respectively, in the copolymer. The question which now arises for consideration is whe....

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....ub-heading 3904 30 covers Vinyl chloride vinyl acetate copolymers . Chapter Note 4 explains the expression copolymer thus the expression copolymer covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content. As vinyl chloride and vinyl acetate monomer contents in the imported goods are 93% and 7% respectively, the polymer qualifies to be a cop....