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<h1>Supreme Court Dismisses Customs Appeal on Duty Exemption for Dowtherm and TEG in Polyester Production.</h1> The circular addresses the eligibility for duty exemption of Dowtherm Heat Transfer medium and Tri-Ethylene Glycol (TEG) used in the production and cleaning processes of polyester products. A tribunal ruled these materials as essential for manufacturing, thus qualifying for duty exemptions under specific notifications. The Commissioner of Customs sought a civil appeal against this ruling, which the Supreme Court dismissed without explanation. The Ministry of Law and the Attorney General advised against pursuing a review petition, noting that the dismissal does not imply endorsement of the tribunal's decision, allowing for potential future challenges in similar cases.