Customs classification of Polyethylene Glycol resolved under Heading 38.01/19(1), with additional duty linked to Item 68.

Polyethylene Glycol was classified for customs purposes under Heading 38.01/19(1) of the Customs Tariff Act, 1975 after the Tribunal followed its earlier decision on the same classification question and declined to depart from that view. The dispute concerned whether the product fell under Heading 39.01/06 or under Chapter 34.01/07 read with Item 68, and the Tribunal rejected those alternative classifications. It further stated that the corresponding additional duty classification would follow Item 68 of the Central Excise Tariff.

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Issues: Classification of Polyethylene Glycol for customs purposes, namely whether it fell under Heading 39.01/06 of the Customs Tariff Act, 1975 or under Chapter 34.01/07 read with Item 68.

Analysis: The Tribunal followed its earlier decision on the same classification question and declined to depart from that view. On that basis, Polyethylene Glycol was held to be properly classifiable under Heading 38.01/19(1) of the Customs Tariff Act, 1975. The Tribunal further noted that the corresponding additional duty classification would follow Item 68 of the Central Excise Tariff.

Conclusion: Polyethylene Glycol was held classifiable under Heading 38.01/19(1) of the Customs Tariff Act, 1975, with additional duty under Item 68 of the Central Excise Tariff.

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