Styrene Butadiene Copolymer classifiable under CTH 3903 and not under CTH 4002

KLJ Polymers & Chemicals Limited Vs Commissioner of Customs (CESTAT Ahmedabad)

CESTAT Ahmedabad held that ‘Styrene Butadiene Copolymer’ is classifiable under Customs Tariff Heading [CTH] 3903 as ‘Polymers of Styrene’ and not under Customs Tariff Heading 4002 as synthetic rubber. Accordingly, appeal allowed.

Facts- M/s. KLJ Polymers & Chemicals Ltd (the appellant importer) was engaged in import of different types of chemicals, PVCs, pigments etc and also engaged in manufacturing and trading of polymers, pigments, lubric

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