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, lubricants, stabilizers etc. During the course of verification of ...