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TMI Blog2013 (11) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... provided in Sub-heading note 1(b) that chemically modified polymers should be classified under sub-heading appropriate to the unmodified polymers. As per Note 6, primary forms has been defined to include liquids and pastes, including dispersions and solutions and blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. As per HSN Explanatory note, primary forms may contain other materials such as plasticizers, stabilizers, fillers and colouring matter, chiefly intended to give the finished products special physical properties or other desirable characteristics. From the Encyclopedia of Chemical Technology, copy of which has been submitted by the appellant, it is seen that PVC is ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal arises from Order-in-Appeal No. 18(Gr.II C D/2012 (JNCH)/IMP-14 dated 24.01.2012 passed by the Commissioner of Customs (Appeals), Mumbai-II, JNCH, Nhava Sheva. 2. The appellant, M/s Ajay International Corporation Ltd., Khandala, Maharashtra filed 11 Bills of Entry during 28.9.2010 to 10.12.2010 for the import of Chlorinated Ploy Vinyl Chloride and claimed benefit of Notification No. 21/2002-Cus dated 1.3.2002. The Bills of Entry were assessed and goods were classified under CTH 39042290. However, the appellant was denied the benefit under Sr. No. 480 of the said notification and was directed to pay duty under Sr. No. 559, which provided for a higher rate of duty. The appellant paid duty under protest and filed an appeal before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VS has been done, so that it can be used for making of pipes for handling hot-water by adding chlorine and creeping process of the product as improved, so that the product can be used in high temperature applications such as hot-water piping. This contention is based on the information given in Encyclopedia of Chemical Technology, Fourth Edition, Volume -24, page- 1039. Notification No.21/2002-Cus vide sr. No. 480 provides a concessional rate of duty of 5% of BCD on polymers of vinyl chloride falling under Heading No. 3904. Entry No. 559 provides a concessional rate of duty of 7.5% on all goods falling under Heading No. 3901 to 3915 except 3908. Thus, two rates of duty have been prescribed and the appellant has chosen entry No. 480, which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Other 3904 22 --- Plasticised 3904 22 10 --- Poly (vinyl chloride) (PVC) Resins (emulsion grade) 3904 22 90 --- Other 3904 30 --- Vinyl chloride-vinyl acetate copolymers 3904 30 10 --- Poly (vinyl derivatives) 3904 30 90 --- Other 3904 40 00 --- Other Vinyl chloride copolymers --- Vinylidene chloride polymers 3904 50 10 --- Copolymer of vinylidene chloride with acrylonitrite, in the form of expansible beads of a diameter of 4 micrometers or more but not more than 20 micrometers 3904 50 90 --- Other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be used in high temperature applications such as hot-water piping. Therefore, chlorinated PVC remains under Heading 3904 as primary forms of PVC. Even if it is assumed that by chlorination, PVC has been chemically modified, as per sub-heading Note1b(2), they remain classified under the same heading as appropriate to the unmodified polymers. 5.2 In view of the above, we do not find any reason to classify the products chlorinated PVC in any other heading other than heading 3904. Vide Notification No. 21/2002 in Sr. No.480, the concessional rate of duty of 5% has been prescribed for PVC falling under heading 3904. The said entry covers all forms of PVC. Sr. No. 559 provides the concessional rate of duty of 7.5% on all goods falling under 39 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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