Customs classification of polypropylene glycol upheld under Heading 38.01/19; prior precedent followed despite pending Supreme Court challenge.

Polypropylene Glycol imported by the assessee was considered for customs classification under Heading 38.01/19 rather than Chapter 39.01/06 of the Customs Tariff Act, 1975. The Tribunal followed its earlier ruling on the same classification issue and declined to depart from that precedent because the Revenue's challenge was pending before the Supreme Court without any stay. On that basis, the classification adopted by the Collector (Appeals) was maintained and the goods were held classifiable under Heading 38.01/19.

---

---

Issues: Whether Polypropylene Glycol imported by the assessee was classifiable for basic customs duty under Heading 38.01/19 of the Customs Tariff Act, 1975 or under Chapter 39.01/06 of the Customs Tariff Act, 1975.

Analysis: The Tribunal followed its earlier decision on the same classification issue and noted that the Revenue's challenge to that precedent was pending before the Supreme Court without any stay. In the absence of any reason to depart from the earlier view, the impugned classification adopted by the Collector (Appeals) was maintained.

Conclusion: The goods were held classifiable under Heading 38.01/19, and the Revenue's appeals were rejected.

---