https://www.taxtmi.com/caselaws?id=786830 Undisclosed foundational material, including a test report relied on for reclassification, cannot sustain an adjudication because the affected importer must have a fair opportunity to rebut the case against it; the demand was therefore set aside for breach of natural justice. On classification, PVC suspension resin was treated as falling under the specific declared tariff entry rather than a residuary heading, applying the settled principle that a specific tariff entry prevails over a general or residuary entry under Rule 3(a) of the General Rules for the Interpretation of Import Tariff Schedule. The reclassification was rejected and consequential relief followed. en-us Thu, 19 Feb 2026 00:00:00 +0530 Fri, 20 Feb 2026 08:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786830 Undisclosed foundational material, including a test report relied on for reclassification, cannot sustain an adjudication because the affected importer must have a fair opportunity to rebut the case against it; the demand was therefore set aside for breach of natural justice. On classification, PVC suspension resin was treated as falling under the specific declared tariff entry rather than a residuary heading, applying the settled principle that a specific tariff entry prevails over a general or residuary entry under Rule 3(a) of the General Rules for the Interpretation of Import Tariff Schedule. The reclassification was rejected and consequential relief followed. Case-Laws Customs Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786830