Home Case Index All Cases Customs Customs + AT Customs - 2012 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (12) TMI 110 - CESTAT, NEW DELHIImport - Polybutylene Teraphthalate (BPT) - prayer is that BPT Polyester itself is entitled to exemption granted by Notification No. 28/2006 - Revenue submits that PET and BPT are two different goods. HSN classification brings out PET itself is different good, although belongs to saturated Polyester category. When the legislature did not intend to grant exemption to BPT, they have not used that term in the earlier Notification No. 28/2006-Cus., dated 20-3-2006 – Held that:- BPT is a member of the Polyester family as per HSN Explanatory Notes - This view is also fortified when Polyester chips is also referring to its member goods in Notification No. 89/89-C.E., dated 1-3-89 as well as Notification No. 40/90-C.E.(N.T.), dated 8-11-90. Notification No. 28/2006-Cus., dated 20-3-2006 exempts polyester chips without specifying other sub-species - it cannot be said that BPT does not belong to the Polyester family - no reason to deny the benefit of exemption to the appellant foe the reasons stated above - appeal is allowed.
|