https://www.taxtmi.com/caselaws?id=44677 Polypropylene glycol imported for use as a plasticizer was classified under the tariff heading for plasticizers and not under the competing heading for plastic materials. The Supreme Court applied its earlier classification ruling that plasticizers fall within the relevant plastics-related tariff entry, and accepted the Tribunal's view that the product's use as a plasticizer brought it within that heading. The revenue's challenge to the classification therefore failed, while the refund issue was left for separate examination by the customs authority in accordance with law. en-us Tue, 02 Sep 1997 00:00:00 +0530 Sat, 03 Jul 2010 11:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44677 Polypropylene glycol imported for use as a plasticizer was classified under the tariff heading for plasticizers and not under the competing heading for plastic materials. The Supreme Court applied its earlier classification ruling that plasticizers fall within the relevant plastics-related tariff entry, and accepted the Tribunal's view that the product's use as a plasticizer brought it within that heading. The revenue's challenge to the classification therefore failed, while the refund issue was left for separate examination by the customs authority in accordance with law. Case-Laws Central Excise Tue, 02 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44677