https://www.taxtmi.com/caselaws?id=772434 Styrene butadiene copolymer classification depends on the tariff notes and HSN explanatory notes for composite polymers. Where styrene is the predominant monomer and the revenue does not prove, through testing or expert evidence, that the product satisfies the conditions for treatment as synthetic rubber under Chapter 40, classification under Heading 3903 applies rather than Heading 4002. A mere interpretational dispute on tariff classification, without proof of misdeclaration or suppression, does not justify invocation of the extended limitation period, and the same absence of deliberate wrongdoing removes the basis for confiscation, redemption fine and penalties. en-us Thu, 05 Jun 2025 00:00:00 +0530 Mon, 09 Jun 2025 07:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772434 Styrene butadiene copolymer classification depends on the tariff notes and HSN explanatory notes for composite polymers. Where styrene is the predominant monomer and the revenue does not prove, through testing or expert evidence, that the product satisfies the conditions for treatment as synthetic rubber under Chapter 40, classification under Heading 3903 applies rather than Heading 4002. A mere interpretational dispute on tariff classification, without proof of misdeclaration or suppression, does not justify invocation of the extended limitation period, and the same absence of deliberate wrongdoing removes the basis for confiscation, redemption fine and penalties. Case-Laws Customs Thu, 05 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772434