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<h1>Tribunal classifies Polypropylene Glycol under Customs Tariff Act 1975, rejecting Revenue's argument.</h1> <h3>COLLECTOR OF CUSTOMS Versus HICO PRODUCTS LTD.</h3> The Tribunal ruled in favor of the appellant, classifying Polypropylene Glycol under Heading 38.01/19 of the Customs Tariff Act, 1975, rejecting the ... Classification The judgment deals with the classification of Polypropylene Glycol for customs purposes. The appellant claimed classification under Heading 38.01/19 of CTA, 1975, while the Revenue-appellant argued for Chapter 39.01/06 ibid. The Tribunal decided in favor of the appellant, citing a previous Tribunal decision. The appeals were dismissed.