https://www.taxtmi.com/highlights?id=95194 The dominant issue was classification of imported PVC resin "SP660 Suspension Grade" for determining the applicable BCD exemption. The revenue classified the goods under CTH 39041090 based on a test report and a CIPET clarification issued in relation to another importer. The tribunal held that the dispute was covered by prior coordinate-bench decisions on identical goods and the same CIPET material, which had determined correct classification under CTH 39042110. Consequently, the impugned classification and duty demand were unsustainable; the order was set aside and the appeal was allowed. - CESTAT en-us Fri, 19 Dec 2025 08:30:26 +0530 Fri, 19 Dec 2025 08:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95194 The dominant issue was classification of imported PVC resin "SP660 Suspension Grade" for determining the applicable BCD exemption. The revenue classified the goods under CTH 39041090 based on a test report and a CIPET clarification issued in relation to another importer. The tribunal held that the dispute was covered by prior coordinate-bench decisions on identical goods and the same CIPET material, which had determined correct classification under CTH 39042110. Consequently, the impugned classification and duty demand were unsustainable; the order was set aside and the appeal was allowed. - CESTAT Highlights Customs Fri, 19 Dec 2025 08:30:26 +0530 https://www.taxtmi.com/highlights?id=95194