https://www.taxtmi.com/caselaws?id=201417 Imported granules used as raw material for heat shrinkable sleeves were classified under Chapter Heading 8547 of the Customs Tariff Act, not under Chapter Heading 3901.90. The Tribunal followed an earlier binding High Court ruling on identical imports, which had treated outer layer heat shrinkable sleeve granules as goods of Chapter 85.47, and noted that the Revenue's challenge to that ruling had been dismissed by the Supreme Court. On that basis, the contrary classification under Chapter 39 was rejected and the assessee's classification was accepted. en-us Wed, 02 Dec 2009 00:00:00 +0530 Fri, 07 Jan 2011 12:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201417 Imported granules used as raw material for heat shrinkable sleeves were classified under Chapter Heading 8547 of the Customs Tariff Act, not under Chapter Heading 3901.90. The Tribunal followed an earlier binding High Court ruling on identical imports, which had treated outer layer heat shrinkable sleeve granules as goods of Chapter 85.47, and noted that the Revenue's challenge to that ruling had been dismissed by the Supreme Court. On that basis, the contrary classification under Chapter 39 was rejected and the assessee's classification was accepted. Case-Laws Customs Wed, 02 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201417