2025 (12) TMI 614

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....ly Dist India private limited filed 10 bills of entry for clearance of "Polyvinyl Chloride (PVC) Suspension Resin, SP 660", classifying them under CTH 39042110/ 39042190 as "Other, Poly (Vinyl Chloride): Non-Plasticized: Poly (vinyl chloride) Resins" under self-assessment. The appellant cleared the goods availing concessional rate of duty under ASEAN-India Free Trade Area Preferential Tariff Agreement, vide Notification No.46/2011-Customs, dated 1.6.2011 (Sl.No.459). 3. The samples drawn from the imported consignments were tested at Central Institute of Plastic Engineering and Technology (CIPET) and the test results show that "the item is not in compound form, and also not mixed with any substances like Plasticizers"/ Non-Plasticizers/ a....

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....by the same adjudicating authority violates the principles of legal certainty, uniformity and equality, she placed reliance on the decisions in Novozymes, South Asia Private Limited, versus Joint Commissioner of State GST, (2024), 22, Centax 75, (Guj.)/2024 (89) GSTL 333, (Guj.) and the decision of the Honourable High Court of Madras in M/s. Viewsonic Technologies India Private Limited v. The Customs Authority for Advanced Rulings & Anr., C.M.A, No. 2268 of 2024, decided on 1-4-2025. Ld. Counsel submitted that the department had relied upon the test report No.24936 dated 25.11.2024 given in respect of goods imported by another importer, namely, Ramnath & Co, P Ltd., to reject the appellant's classification. Ramnath & Co P Ltd., had preferre....

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....pigments. (ii) that CTH 3904 21 10 is the specific heading applicable to non-plasticized PVC resins, and CTH 3904 10 90 is a residuary heading. As per Rule 3(a) of the General Rules for the Interpretation of Import Tariff, "the heading which provides the most specific description shall be preferred to headings providing a more general description". Hence, classification under the residual heading CTH 3904 10 90 is legally impermissible when a specific heading CTH 3904 21 10 squarely covers the goods in question. Furthermore, the presence of CTH 3904 21 and CTH 3904 22 as distinct sub-headings under Heading 3904 reinforces the legislative intent that CTH 3904 10 does not cover either plasticized or non plasticized PVC resins. Theref....

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....ounded or pure PVC Resin' are classifiable under Tariff Item 3904 10 90 within sub-Heading 3904.00, which covers 'Poly (vinyl chloride), not mixed with any other substances', whereas, the Appellants have classified the goods under Tariff Item 3904 21 10 which covers 'Poly (vinyl chloride) resins', within sub-heading 3904.21 which covers 'other poly (vinyl chloride) non-plasticised'. However, this change in CTH pertained to the period after 31.03.2017 when 'Poly (vinyl chloride) resin' falling under the heading 3904 2110 was deleted and shifted to 3904 10, as per the Finance Act, 2017. The period in this case is prior to the change made in the heading when 'Poly (Viny Chloride) resin' was covered under a specific tariff heading. The Tribunal....