https://www.taxtmi.com/caselaws?id=773081 CESTAT Chennai allowed appeal regarding import of PVC Regrind. Appellant correctly declared goods as PVC Regrind in bills of entry, confirmed by CIPET test report. Revenue's reclassification under Heading 3904 was unjustified without supporting evidence. Concealed poppy seeds were confiscated and destroyed, but no penalty imposed on appellant as import was inadvertent. Both PVC Regrind consignments allowed for domestic clearance on payment of appropriate duties. Redemption fine applicable only to first consignment due to poppy seeds presence. Penalties on PVC Regrind set aside. en-us Tue, 17 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773081 CESTAT Chennai allowed appeal regarding import of PVC Regrind. Appellant correctly declared goods as PVC Regrind in bills of entry, confirmed by CIPET test report. Revenue's reclassification under Heading 3904 was unjustified without supporting evidence. Concealed poppy seeds were confiscated and destroyed, but no penalty imposed on appellant as import was inadvertent. Both PVC Regrind consignments allowed for domestic clearance on payment of appropriate duties. Redemption fine applicable only to first consignment due to poppy seeds presence. Penalties on PVC Regrind set aside. Case-Laws Customs Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773081