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2014 (3) TMI 205 - AT - Central ExciseClassification - manufactured of goods out of plastic material imported being Cellulose Acetate Non Plasticised Powder Granules (Job Lot - Sweepings) - Benefit of Notification No.4/2006-CE - CETH 3901 to 3914 or CETH 3915 - Held that:- A plain reading of the above Chapter Note simply seem to convey that CTH 3915 does not apply to waste, parings and scrap of a single thermoplastic material when transformed into primary forms. In the present case, there is no evidence on record that plastic granules imported are made out of waste, parings and scrap of plastics. The sample invoices and bills of entry copies provided by the appellant convey that granules are of mixed colours. A certificate of origin available in the appeal filed by the appellant describe the imported goods as ‘Cellulose Acetate Non Plasticised Powder Granules (Job Lot - Sweepings)’. In view of the above facts available on records prima facie appellant has not made out a case of complete waiver as the scheme of classification of waste and scrap under Chapter 39 of Customs Tariff Act 1975 does not suggest that waste and scrap of plastic materials can be classified under headings other than CTH 3915 - Conditional stay granted.
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