TaxTMI 
TaxTMI 
2025 (7) TMI 576
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....n grade) and declared classification of the said goods under the CTH 3904 21 10 and claimed concessional rate of basic custom duty in terms of Sr. No. 459(I) of Notification No. 46/2011-Cus., dated 01.06.2011, as amended. In support for claiming the exemption, the Appellants submitted original and genuine "certificate of origin" issued by the government issuing authority of the exporting country. 1.1. However, the declared classification was disputed by the Customs department and assessments were made provisional in terms of Section 18 of the Customs Act, 1962. The Department drew samples and sent them for testing to "Central Institute of Plastic Engineering & Technology", Haldia ('CIPET'). 1.2. CIPET issued test reports dated 19.11.2....
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.... 10 by name and description covers 'PVC resin' during relevant period. Hence in the light of specific description in Tariff Item 39042110, the impugned order is incorrect in reclassifying the said goods under a residuary entry i.e., Tariff Item 3904 10 90 which covers 'others'. 2.1. The Appellants submits that they have described goods as "PVC Resin suspension Grade" and the Customs department has not doubted the description of the goods imported. The CIPET, which has tested the representative samples have also confirmed that the imported goods are indeed "PVC resin of suspension grade" as described by the Appellants. This fact is not disputed either in the SCN or in the impugned Order. The only dispute is that the imported goods....
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....Country-of-Origin Certificate also describes the goods as 'PVC Suspension Resin Grade PM 66R' and mentions classification under Tariff Item 3904 21 10. The correctness of the certificate has not been contested by the customs department. Even otherwise, it is a settled law that Customs department cannot go beyond the COO. The exporting country's classification is final and binding. Therefore, the appellants submits that the imported goods are correctly classifiable under Tariff Item 3904 21 10 during the relevant period. 2.4. It is a settled law that the amendment will always be prospective until and unless expressly made retrospective. During the relevant period, Tariff Item 3904 21 10 was specific entry for 'PVC resin'. This entry got d....
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....ppellant are more appropriately classifiable under the CTH 39041090. 5.1. For ready reference, the relevant portion of Heading 39.04 as it stood, pre and post 31.03.2017 made vide the Finance Act, 2017 effective from 31.03.2027 is extracted below: Pre 2017: Tariff Item Description of goods 3904 POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENAT ED OLEF INS, IN PRIMARY FORMS 3904 00 - Poly (vinyl chloride), not mixed with any other substances: 3904 1010 --- Binder for pigments 3904 1090 --- Other - Other poly (vinyl chloride) 3904 21 -- Non-plasticized 3904 2110 --- Poly (vinyl chloride) resins 3904 2190 --- Other Post 2017: Tariff Item Description of go....
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....ods are 'PVC resin suspension grade' which is non-plasticised. Therefore, going by the General Rules for Interpretation, we find that subheading 3904 21 is a specific heading, which is to be preferred over the general Heading 3904 00. Thus, we observe that the imported goods are correctly classifiable under sub-heading 3904.21 (Tariff Item 3902 21 10) by application Rule 3(a) of General Rules for the Interpretation of Import Tariff Schedule. 5.4. We observe the department has re-classified the goods imported under the CTH 39041090 on the basis of the Test Report dated 19.11.2015 received from CIPET. For ready reference, the said report is reproduced below: 'Based on above test results (Filter Content & K-Value) and the v....
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.... preferred over a specific entry. The imported goods are 'PVC resin suspension grade' which is non-plasticised. Therefore, going by Rule 3(a) of General Rules for the Interpretation of Import Tariff Schedule, we hold that the imported goods are appropriately classifiable under the sub-heading 3904 21, which is a specific heading. In view of the above findings, we uphold the classification of the imported goods under the CTH 3904 21 10 as claimed by the appellant and reject the reclassification of the goods under the CTH 3904 1090 in the impugned order. Accordingly, we hold that the demand of customs duties along with interest confirmed in the impugned order is not sustainable and hence we set aside the same. 5.7. As the allegatio....