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2015 (3) TMI 1077 - AT - CustomsConfiscation of goods - Whether the HDPE/LDPE Regrind Plastic imported by the appellants is a restricted item as per DGFT Public Notification No. 392 (PN) 92-97 dated 04.01.1997 or not - Held that:- Imported material has been classified by the Department under CTH 3901 which is meant for plastic meterials in primary form. As per the opinion dated 21.09.2011 given by & CIPET, Ahmedabad also the imported material represent ‘Regrined Granules’ produced from Scrap products. In view of the facts available on records, it is observed that imported material is regenerated granules made from single thermoplastic material which has been classified in the CTH 3901. Such regenerated/Regrinded Granules can not be considered as waste & Scrap to which P. NO. 392 (Pn)/92-97 dated 01.01.1997 is applicable Department is not seeking change in the classification of the Imported goods under CTH 39.15. - there is no reason to interfere with the order passed by the first appellate authority - Decided against Revenue.
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