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TMI Blog2011 (4) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 - whether this copolymer can be called a polymer of vinyl chloride? - Held that:- As per the description of goods against the main heading 3904, which reads thus Polymers of vinyl chloride or of other halogenated olefins, in primary forms - Thus, the vinyl acetate is a halogenated olefin - Therefore, the copolymer of vinyl chloride and vinyl acetate must fall under the broad category of polymers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable to the goods imported by the respondent. The respondent claimed the above benefit for the goods Vinnolit SA 1062/7 (Polymer of Vinyl Chloride) imported by them vide Bill of Entry No. 673027 dated 17.1.2006. However, they paid duty at normal rate as assessed by the assessing authority. This payment was made under protest. Subsequently, the assessment was challenged in an appeal preferred to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he two monomer units being present to the extent of 93% and 7% by weight, respectively, in the copolymer. The question which now arises for consideration is whether this copolymer can be considered as polymer of vinyl chloride . This question has been debated before us with reference to the provisions of CTH 3904, Explanatory Notes of HSN Heading 3904, chemical literature on polymers etc. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... polymer content. As vinyl chloride and vinyl acetate monomer contents in the imported goods are 93% and 7% respectively, the polymer qualifies to be a copolymer and consequently the goods should remain classified under sub-heading 3904 30. Once again, the question which arises is whether this copolymer can be called a polymer of vinyl chloride . To answer this question, we would like to look at th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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