TaxTMI 
TaxTMI 
2013 (11) TMI 389
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.... 28.9.2010 to 10.12.2010 for the import of Chlorinated Ploy Vinyl Chloride and claimed benefit of Notification No. 21/2002-Cus dated 1.3.2002. The Bills of Entry were assessed and goods were classified under CTH 39042290. However, the appellant was denied the benefit under Sr. No. 480 of the said notification and was directed to pay duty under Sr. No. 559, which provided for a higher rate of duty. The appellant paid duty under protest and filed an appeal before the lower appellate authority. The lower appellate authority held that the product Chlorinated Poly Vinyl Chloride is not a polymer and the same product is not classifiable under Heading No. 3904. However, he allowed the benefit of concessional duty under Sr. no. 559, which is applic....
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....ation given in Encyclopedia of Chemical Technology, Fourth Edition, Volume -24, page- 1039. Notification No.21/2002-Cus vide sr. No. 480 provides a concessional rate of duty of 5% of BCD on polymers of vinyl chloride falling under Heading No. 3904. Entry No. 559 provides a concessional rate of duty of 7.5% on all goods falling under Heading No. 3901 to 3915 except 3908. Thus, two rates of duty have been prescribed and the appellant has chosen entry No. 480, which is more beneficial to him. Since the impugned goods have been classified under 39042290, the benefit of Sr. No. 480 is available and cannot be denied on the ground that it applies only to PVC and not to compounds of PVC. He also relies on the decision of the Tribunal in the case of....
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....f expansible beads of a diameter of 4 micrometers or more but not more than 20 micrometers 3904 50 90 --- Other --- Fluro-polymers 3904 61 00 --- Polytetrafluroethylene --- Other 3904 69 10 --- Poly (vinyl fluoride), in one of the forms mentioned in Note 6(b) to this Chapter 3904 69 90 --- Other 3904 90 00 --- Other From the above tariff description, it can be seen that the said Heading 3904 covers, not only PVC not mixed with any other substance but also PVC mixed with other substances. It also contains compounds of PVC and copolymers of PVC such as, vinyl chloride-acetate copolymers, vinylidene chloride polymers, fluro polymers. Thus, all forms of PVC merit classification under Heading 3904. It is also ....
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....ds falling under 3901 to 3915 except 3908. When two rates are specified in a notification for a product, the assessee is entitled to the benefit of that exemption, which gives him greater relief regardless to the fact that the notification as general in terms or other notifications is more specific to the goods as held by the Hon'ble Apex Court in the case of HCL Ltd. (supra). Similarly, in the case of Commissioner of Sales Tax, the Hon'ble Bombay High Court held that the term 'milk' would ordinarily include 'milk' in all its forms' including evaporated or dehydrated milk or milk powder. Even though the said decision pertains to Bombay Sales Tax Act, the ratio of the decision would apply to the facts of the present case. Accordingly, it is ....