https://www.taxtmi.com/caselaws?id=95962 The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant in a case concerning the classification of imported goods as "regrind polycarbonate." The tribunal held that the goods should be classified under Heading 3907.4000, not as plastic scrap under Heading 39.15, as they met the criteria of primary forms and were freely importable without a license. The decision, aligning with precedent, emphasized that if recycled material is equivalent to virgin material, it should be classified accordingly. The tribunal set aside the order for confiscation and penalties, providing consequential relief to the appellant. en-us Thu, 01 Mar 2001 00:00:00 +0530 Fri, 16 Dec 2011 12:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95962 The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant in a case concerning the classification of imported goods as "regrind polycarbonate." The tribunal held that the goods should be classified under Heading 3907.4000, not as plastic scrap under Heading 39.15, as they met the criteria of primary forms and were freely importable without a license. The decision, aligning with precedent, emphasized that if recycled material is equivalent to virgin material, it should be classified accordingly. The tribunal set aside the order for confiscation and penalties, providing consequential relief to the appellant. Case-Laws Customs Thu, 01 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95962