https://www.taxtmi.com/caselaws?id=429685 FRP rods were held classifiable under CTH 70022090 because the imported goods were finished FRP rods, not glass fibre raw material. CTH 7019 covers glass fibres and articles thereof, while CTH 7002 covers glass in balls, rods or tubes unworked; the broader entry could not be used to reclassify the finished product. As the anti-dumping notification applied only to goods falling under CTH 70199090, the associated duty demand could not be sustained. The classification under CTH 70199090 was therefore rejected and the assessee succeeded. en-us Tue, 01 Nov 2022 00:00:00 +0530 Thu, 03 Nov 2022 09:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429685 FRP rods were held classifiable under CTH 70022090 because the imported goods were finished FRP rods, not glass fibre raw material. CTH 7019 covers glass fibres and articles thereof, while CTH 7002 covers glass in balls, rods or tubes unworked; the broader entry could not be used to reclassify the finished product. As the anti-dumping notification applied only to goods falling under CTH 70199090, the associated duty demand could not be sustained. The classification under CTH 70199090 was therefore rejected and the assessee succeeded. Case-Laws Customs Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429685