PVC Resin Suspension Grade is classifiable under CTH 3904.21

Arun Industries Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that Polyvinyl Chloride [PVC] Suspension Resin Grade are correctly classifiable under Customs Tariff Heading [CTH] 3904.21. Accordingly, the order is set aside and appeal is allowed. Facts- The Appellant had filed bills of entries for clearance of “Polyvinyl Chloride (PVC) Suspension Resin SP 660”. The Appellant self-assessed the classification of the goods under CTH 39042110/39042190 as “Other Poly (Vinyl Chloride): Non-Plasticised: Poly (Vinyl Chloride) Resins” and availed FTA benefit of ASEAN-India Free...