CEGAT Upholds Classification of Polyethylene Products under Chapter 39 The Appellate Tribunal CEGAT, Mumbai upheld the classification of strips, woven fabrics, and woven sacks of high-density polyethylene or polypropylene ...
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CEGAT Upholds Classification of Polyethylene Products under Chapter 39
The Appellate Tribunal CEGAT, Mumbai upheld the classification of strips, woven fabrics, and woven sacks of high-density polyethylene or polypropylene under Chapter 39 of the tariff, as per the Collector (Appeals) decision based on a judgment of the Madhya Pradesh High Court. The Tribunal emphasized that the possibility of an appeal against the judgment does not justify disregarding its precedent. The appeal was dismissed.
The Appellate Tribunal CEGAT, Mumbai considered the classification of strips, woven fabrics, and woven sacks of high-density polyethylene or polypropylene. The Collector (Appeals) classified them under Chapter 39 of the tariff based on a judgment of the Madhya Pradesh High Court. The Tribunal upheld this classification, stating that the fact that the judgment may be appealed is not a reason to not follow its ratio. The appeal was dismissed.
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