2025-VIL-1139-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs – Section 111(m) of Customs Act, 1962 – Import of poly vinyl chloride resins – Classification – Appellants have imported Poly Vinyl Chloride Resins (Suspension grade) by declaring classification of said goods under CTH 3904 21 10 and claimed concessional rate of basic customs duty in terms of Sr.No.459(I) of Notification No.46/2011-Cus – In light of reports received from Central Institute of Plastic Engineering & Technology (CIPET), Commissioner re-classified imported goods under Tariff Item 3904 10 90 and confirmed demand of differential customs duty and also ordered for confiscation under Section 111(m) of the Act – Whether imported goods are classifiable under CTH 3904 21 10 as claimed by Appellant or under CTH 3904 10 90 as held by Commissioner in impugned order – HELD – Department has re-classified goods imported under CTH 3904 1090 on basis of Test Report received from CIPET. Test Report is inconclusive on aspect of either the goods are non-plasticised or not. On basis of Test Report, it cannot be concluded that goods imported are 'pure' or not – It is a settled law that specific entry will prevail over general one. Tariff Item 3904 21 10 is specific for Poly vinyl chloride resins, whereas Tariff Item 3904 10 90 covers ‘Others’ which is a residuary entry and hence, same cannot be preferred over a specific entry – Imported goods are 'PVC resin suspension grade' which is non-plasticised. Going by Rule 3(a) of General Rules for Interpretation of Import Tariff Schedule, imported goods are appropriately classifiable under CTH 3904 21 10 as claimed by Appellant – Demand of customs duties along with interest confirmed in impugned order is not sustainable and hence, set aside – As allegation of mis-declaration is not sustained, goods are not liable for confiscation under Section 111(m) of the Act on account of misclassification – Impugned order passed by Commissioner set aside – Appeal allowed
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