ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 22.07.2025
CESTAT Chennai Favors Importer in PVC Resin Classification Dispute
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench, set aside the order of the Commissioner (Appeals) and allowed the appeal filed by Ram Nath Co. Pvt. Ltd. The case centered on the correct classification of PVC Resin SP 660 Suspension Grade and the eligibility of the importer to claim the benefit under Notification No. 46/2011-Cus dated 01.06.2011.
The Tribunal reiterated the legal principle that a specific tariff entry must be preferred over a general or residual one, upholding the classification under CTH 39042110 and rejecting the Department’s reclassification under CTH 39041090.
Background of the Case
- The appellant imported PVC Resin SP 660 (Suspension Grade) and classified it under CTH 39042110 (Polyvinyl Chloride resins, non-plasticised) while claiming exemption under Notification No. 46/2011-Cus.
- The Department, based on a test report from CIPET, reclassified the product under CTH 39041090 (Polyvinyl Chloride not mixed with other substances β Other) and denied the exemption.
- The Commissioner (Appeals) upheld the reclassification, prompting the importer to file an appeal before CESTAT.
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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