Monetary Limits Guidelines Not applies to Customs Duty Product Classification Dispute

Gourishankar Polymer Industries Vs Commissioner of Customs (Delhi High Court)

The Delhi High Court addressed an appeal filed by Gourishankar Polymer Industries against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench at New Delhi. The appeal concerned a dispute over the classification of PVC Resin Grade SP 660 (Suspension Grade) for the purpose of customs duty. The Standing Counsel for the Respondent argued that despite the monetary value of the dispute being below ₹50,00,000/-, the matter involved a recurring legal issue concern

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