Classification dispute over PVC Resin Grade SP 660 remanded for fresh merits adjudication, not closed on monetary limits.

Classification of PVC Resin Grade SP 660 (Suspension Grade) was treated as a recurring classification dispute requiring merits adjudication, because the product had already arisen in an earlier Tribunal matter and the controversy for the period before 2017 remained unresolved. The Delhi HC held that the appeal should not be terminated merely on the basis of the monetary limit under the litigation policy. The matter was remanded to the Tribunal for fresh adjudication on the classification issue.

---

---

Issues: Whether the appeal concerning classification of PVC Resin Grade SP 660 (Suspension Grade) should be remanded to the Tribunal for fresh adjudication on merits instead of being disposed of on the ground of monetary limits.

Analysis: The product involved was the same as in an earlier Tribunal matter, and the classification controversy had not been settled for the period prior to 2017. The issue was treated as a classification question of legal and recurring nature, rather than a matter to be terminated only on the basis of the litigation policy monetary threshold.

Conclusion: The matter was remanded to the Tribunal for fresh adjudication on the classification issue and not to be disposed of merely on the monetary limit.

---