1987 (10) TMI 259 - AT - Customs

Summary

The judgment deals with the classification of Polypropylene Glycol for customs purposes. The appellant claimed classification under Heading 38.01/19 of CTA, 1975, while the Revenue-appellant argued for Chapter 39.01/06 ibid. The Tribunal decided in favor of the appellant, citing a previous Tribunal decision. The appeals were dismissed.