2026-VIL-329-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Classification of Polyvinyl Chloride (PVC) Suspension Resin – Appellant imported 'Polyvinyl Chloride (PVC) Suspension Resin SP 660' from Thailand, which was classified under CTH 39042110/39042190 as 'Other Poly (Vinyl Chloride); Non-Plasticised: Poly (Vinyl Chloride) Resins' and cleared at a concessional rate of Basic Customs Duty (BCD) at 2% under ASEAN-India Free Trade Area Preferential Trade Agreement. The Revenue, relying on a test report issued by Central Institute of Plastics Engineering & Technology (CIPET) in respect of another importer, proposed reclassification of the goods under CTH 39041090 and denied the benefit of the concessional notification, thereby confirming the demand of duty - Whether the classification adopted by the importer under CTH 39042110/39042190 or the reclassification attempted by the Revenue under CTH 39041090 is correct – HELD - The impugned order violates the principles of natural justice as the CIPET test report was not provided to the importer for effective rebuttal. On merits, in the cases of Arun Industries and Surabhi Enterprises, it was held that the imported goods are correctly classifiable under sub-heading 3904.21 (Tariff Item 3902 21 10) as 'Poly (Vinyl Chloride) Resins', which is a specific entry, and cannot be classified under the general entry of CTH 39041090 covering 'Others'. The period in the present case is prior to the change made in the Finance Act, 2017, whereby 'Poly (Vinyl Chloride) resin' was shifted from the specific heading 3904 21 10 to the general heading 3904 10. Therefore, the impugned order is set aside and the appeal is allowed
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