2025 (3) TMI 1206 - HC - Customs

Classification of goods - PVC Resin Grade SP 660 (Suspension Grade) - CESTAT Chennai refused to entertain the matter and had disposed it on the ground of monetary value - HELD THAT - Considering the fact that the same product is involved even in the order passed by CESTAT Chennai and the classification of this product for the period prior to 2017 has not been settled this Court deems it appropriate to remand the matter to CESTAT Principal Bench New Delhi for a fresh adjudication on the classification issue itself and not to dispose of the matter on merely the monetary limit. Petition disposed off by way of remand.

Summary

**Summary:**In the case before the Delhi High Court, Justices Prathiba M. Singh and Rajneesh Kumar Gupta presided over an appeal filed under Section 130 of the Customs Act, 1962. The appellant sought to overturn a decision by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), dated November 8, 2024. The core issue involved the classification of PVC Resin Grade SP 660 (Suspension Grade), a matter deemed of "legal and/or recurring nature" under Clause 2(c) of the Instruction dated November 2, 2011, which allows for exceptions to monetary limits in litigation.The respondent's counsel, Mr. Aakarsh Srivastava, argued that despite the monetary value being below Rs. 50,00,000, the classification issue warranted consideration. The appellant's counsel referenced a CESTAT, Chennai order from November 14, 2024, where a similar case was dismissed due to monetary limits.The High Court decided to remand the matter back to CESTAT, Principal Bench, New Delhi, for fresh adjudication on the classification issue, emphasizing that the matter should not be disposed of solely based on monetary limits. The court directed CESTAT to resolve the issue within three months, considering the case's age. The petition and any pending applications were disposed of.