1997 (9) TMI 106 - SCH - Central Excise

Summary

The Supreme Court upheld the classification of Polypropylene Glycol as a plasticizer under Item 38.01/19(1) for customs duty purposes. The Tribunal's decision was in line with previous court rulings. The matter of customs duty refund will be handled by the Assistant Commissioner of Customs following the law laid down in Mafatlal Industries Ltd. v. Union of India. The appeals were dismissed with no costs awarded.