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CESTAT held that imported Styrene Butadiene Copolymer (SBC) should be classified under CTH 3903 instead of CTH 4002. The tribunal found that since styrene monomer predominates (>70% by weight), the product must be treated as a "polymer of styrene" with characteristics more akin to plastic than rubber. The revenue failed to conduct independent testing or provide expert technical opinion to substantiate alternative classification. The extended period of limitation was not applicable as there was no deliberate misdeclaration. Consequently, the demand of differential duty, interest, penalties, and goods confiscation were set aside. The appellant's appeal was allowed, affirming classification under CTH 3903.
CESTAT held that imported Styrene Butadiene Copolymer (SBC) should be classified under CTH 3903 instead of CTH 4002. The tribunal found that since styrene monomer predominates (>70% by weight), the product must be treated as a "polymer of styrene" with characteristics more akin to plastic than rubber. The revenue failed to conduct independent testing or provide expert technical opinion to substantiate alternative classification. The extended period of limitation was not applicable as there was no deliberate misdeclaration. Consequently, the demand of differential duty, interest, penalties, and goods confiscation were set aside. The appellant's appeal was allowed, affirming classification under CTH 3903.
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