https://www.taxtmi.com/caselaws?id=115121 The Tribunal ruled in favor of the appellant, rejecting the classification of the imported consignment under Chapter 38 and affirming that it should be classified under Chapter 47 as 'Pulp'. The decision was based on the product's composition and function as a reinforcement agent in rubber compounds, which did not align with the characteristics of a 'Compound plasticiser' under Chapter 38. The appellant successfully argued that the materials present in the product supported its classification as 'Pulp' and that its function contradicted the definition of plasticisers. en-us Mon, 21 Mar 2005 00:00:00 +0530 Wed, 23 May 2012 18:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115121 The Tribunal ruled in favor of the appellant, rejecting the classification of the imported consignment under Chapter 38 and affirming that it should be classified under Chapter 47 as 'Pulp'. The decision was based on the product's composition and function as a reinforcement agent in rubber compounds, which did not align with the characteristics of a 'Compound plasticiser' under Chapter 38. The appellant successfully argued that the materials present in the product supported its classification as 'Pulp' and that its function contradicted the definition of plasticisers. Case-Laws Customs Mon, 21 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115121