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2014 (2) TMI 780 - CESTAT CHENNAIExemption from customs duty vide Notification No.17/01-Cus (Sl.No.133) and under notification 21/2002 (Sl.No.145 & 146) - Import of Ultramid B 35F Nylon 6 Resin - Revenue contends that notification is applicable only to "nylon chips" falling under Chapter Heading 39.08 and not to "Nylon 6 Resin" which was the declaration as per the Bill of Entry - Held that:- goods were in granule form and the accompanying documents described it as Nylon Resin and goods were declared in the Bills of Entry to be resin and the declarations were accepted. So Revenue has accepted the position that Resin can be in solid form. Even otherwise these days a simple search on the internet with the expression ‘Plastic Resin’ will show suppliers and their products along with images of the physical form which are mostly in different solid forms. No geometric shape is assigned to the goods covered by the description ‘chips’. Even going by the Concise Oxford dictionary the meaning given for chip is a small thin piece removed in the course of chopping, cutting or breaking a hard material . The meaning given in the same dictionary for ‘granule’ is ‘a small compact particle’. The difference in meanings is very thin and vague. So the basis of ‘strict interpretation’ of notification canvassed by Revenue is based on such vague difference. The opinion of Professor of High Polymer Engineering Laboratory, Chemical Engineering Department, IIT Madras states that these words are used interchangeably - No authoritative text showing any difference between Nylon Chips and Nylon Granules has been produced. A search on internet shows similar physical forms for goods marketed as ‘Nylon Chips’ and as ‘Nylon Granules’ - Decided in favour of assessee.
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