https://www.taxtmi.com/caselaws?id=772434 CESTAT Ahmedabad held that imported Styrene Butadiene Copolymer (SBC) should be classified under CTH 3903 as polymer of styrene rather than CTH 4002 as rubber. The tribunal found that since styrene monomer constitutes over 70% by weight in the copolymer, it must be classified as polymer of styrene per classification rules. Revenue failed to conduct laboratory testing or provide technical evidence supporting rubber classification. The tribunal ruled that extended period of limitation was wrongly invoked as goods were correctly declared with proper product descriptions. Appeal was allowed, setting aside differential duty demand, penalties, and confiscation orders. en-us Thu, 05 Jun 2025 00:00:00 +0530 Mon, 09 Jun 2025 07:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772434 CESTAT Ahmedabad held that imported Styrene Butadiene Copolymer (SBC) should be classified under CTH 3903 as polymer of styrene rather than CTH 4002 as rubber. The tribunal found that since styrene monomer constitutes over 70% by weight in the copolymer, it must be classified as polymer of styrene per classification rules. Revenue failed to conduct laboratory testing or provide technical evidence supporting rubber classification. The tribunal ruled that extended period of limitation was wrongly invoked as goods were correctly declared with proper product descriptions. Appeal was allowed, setting aside differential duty demand, penalties, and confiscation orders. Case-Laws Customs Thu, 05 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772434