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    <description>Classification of PVC Resin Grade SP 660 (Suspension Grade) was treated as a recurring classification dispute requiring merits adjudication, because the product had already arisen in an earlier Tribunal matter and the controversy for the period before 2017 remained unresolved. The Delhi HC held that the appeal should not be terminated merely on the basis of the monetary limit under the litigation policy. The matter was remanded to the Tribunal for fresh adjudication on the classification issue.</description>
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