ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 30.07.2025
CESTAT Chennai Upholds Correct Tariff Classification of PVC Resin
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, recently delivered a significant judgment in the case of M/s Arun Polymers vs Commissioner of Customs, Chennai-II Commissionerate. This decision sheds light on the complexities of customs classification and the importance of adhering to specific tariff headings under the Customs Tariff Act, 1975. β
Background of the Case
The dispute revolved around the classification of imported goods described as βPVC Resin SP 660 Suspension Grade.β The appellant, M/s Arun Polymers, classified the goods under Customs Tariff Heading (CTH) 3904 2110, which pertains to “Poly (vinyl chloride) resins.” β This classification would entitle them to the benefit of Notification No. β 46/2011-Cus dated 1.6.2011. β However, the revenue authorities reclassified the goods under CTH 3904 1090, a residuary entry, and denied the benefit of the notification, demanding duty of Rs. β 22,38,097/- along with interest.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Chennai
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