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of <h1>Tribunal rejects appeal, upholds classification of Sweeping TPA under CET sub-heading 2917.20</h1> The appeal was rejected as the Tribunal upheld the classification of Sweeping Terephthalic Acid (Sweeping TPA) as TPA under CET sub-heading 2917.20, ... Classification The appellants filed a classification list to clear Sweeping Terephthalic Acid (Sweeping TPA) at nil rate of duty, treating it as waste. Revenue issued a show cause notice proposing classification of Sweeping TPA as TPA under CET sub-heading 2917.20. The Tribunal upheld the classification, stating that Sweeping TPA is nothing but TPA and correctly classifiable under CET sub-heading 2917.20. The appeal was rejected.
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