100% Poly Vinyl Alcohol Sheet in roll shape falls under CTI 39209912: CAAR Mumbai

In re Ready Network Marketing Pvt. Ltd (CAAR Mumbai) A company, M/s. Ready Network Marketing Private Limited, sought a ruling from the Customs Authority for Advance Ruling (CAAR), Mumbai, on the correct customs classification of 100% Poly Vinyl Alcohol (PVA) Sheets in Roll shape it intends to import from China. The company’s application requested confirmation that the goods should be classified under tariff subheading 3920 99 12 of the Customs Tariff Act, 1975, which would entitle them to a concessional customs duty rate. Applicant’s Arguments The applicant described the product as...