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 records by the audit and on perusal of EDW data, it was noticed that the importer had mis-classified “Styrene Butadiene Copolymer” under CTH 39039010/39039090 instead of CTH 40021990 and wrongly availed the benefit of Sr. No. 262/266 of Not. No. 50/2017-Cus dated 30.06.2017.
It was also noticed that they imported Styrene Butadiene Copolymer under CTH 39039090 instead of CTH 40021990 in Bill of Entry No 2124869 dated 16.06.2017 and availed the benefit of Sr. No. 239 of Not No. 12/2012-Cus dated 17.03.2012.
During the course of verification of records and on perusal of EDW data, it was noticed that the importer had mis-classified Styrene Butadiene Copolymer under CTH 39039090 instead of CTH 40021990 and wrongly availed benefit of Sr. No 296 instead of Sr No. 322 of Not. No. 69/2011-Cus dated 29.07.2011 on goods imported from Japan on the basis of country of origin certificate.
