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2013 (9) TMI 548 - AT - CustomsClassification of Goods - Benefit of Notification NO. 21/2002 - The appellants imported 354.750 MT of High Density Polyethylene and classified the same under Customs Tariff sub-Heading 39012000 of the first schedule to the Customs Tariff Act, 1975 and claimed the benefit of concessional rate of duty under Notification NO. 21/2002 - Revenue Rejected the claim - Held that:- No technical literature or opinion had been produced either by the appellant or by the revenue in support of their case - The Revenue had not got even the test certificate from the government laboratory, which was essential in this case - In the absence of test conducted by the Government controlled laboratory, if the test report of the supplier was relied upon it had to be fully considered - The Revenue had not applied even after the trade parlance test. High Density Polyethylene was classified under Heading 39.01 and the said classification was not disputed - Therefore, the imported goods were indeed polymer of ethelene for the purposes of Heading 3910 - the goods had been described in the notification on the basis of tariff description Sl. No. 477 of the Notification borrowed the language of the tariff Heading 39.01 will get exemption under sl. no. 477 of the notification - Ambica Prasad V. State of U.P. [1980 (5) TMI 100 - SUPREME COURT] - Every new discovery or new argumentative novelty cannot undo or compel re-consideration of a binding precedent - submissions sparking with creative ingenuity and presented with high pressure advocacy cannot persuade us to reopen what was laid down for the guidance of the nation as a solemn proposition by the epic fundamental rights case – Order was not sustainable thus set aside – Decided in favour of Assessee.
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