https://www.taxtmi.com/caselaws?id=791836 Correct tariff classification of Reformate turned on whether the product fell under CTH 2710 12 19, as contended by Revenue, or CTH 2707 50 00, as claimed by the importer. The Tribunal relied on an earlier final order involving identical imports, which had classified Reformate under CTH 2707 50 00 and had been carried to the Supreme Court without interference. It treated that classification as final for identical goods imported during the relevant period and declined to reopen the issue on the basis of different observations in the present proceedings. Reformate was therefore classified under CTH 2707 50 00 and not under CTH 2710 12 19. en-us Wed, 06 May 2026 00:00:00 +0530 Tue, 19 May 2026 08:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791836 Correct tariff classification of Reformate turned on whether the product fell under CTH 2710 12 19, as contended by Revenue, or CTH 2707 50 00, as claimed by the importer. The Tribunal relied on an earlier final order involving identical imports, which had classified Reformate under CTH 2707 50 00 and had been carried to the Supreme Court without interference. It treated that classification as final for identical goods imported during the relevant period and declined to reopen the issue on the basis of different observations in the present proceedings. Reformate was therefore classified under CTH 2707 50 00 and not under CTH 2710 12 19. Case-Laws Customs Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791836