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2014 (10) TMI 229 - AT - CustomsClassification of goods - import of Plastic Waste and Scrap - Classification under SH 3915.90 of Customs Tariff or under SG 5702.32 of the Customs Tariff Act 1975 - revenue contended that, the test result showed that the import goods were ‘Carpet of which pile are made of Polyamide Yarn. These yarns are woven with a woven based fabric made of polypropylene yarn and adhesioned on woven fabric of jute/polypropylene. It is not a plastic scrap. - Held that:- the Dy Chief Chemist has categorically stated that the product imported would fall under 5702.32 which itself indicates that the Dy Chief Chemist’s report is travelling beyond the duty and cannot be relied upon by the Adjudicating Authority or the First Appellate Authority to classify the product imported by the appellant. The appellant had produced certificate from the exporter which indicates that the material shipped to the main appellant is post processed industrial material from manufacturing process which is rejected. Such a certificate is accepted by the First Appellate Authority to come to a conclusion that the Carpet is sent to appellant for conversion into granule form for reuse in USA. If the certificate given by the exporter is accepted and the appellant being a unit situated in a SEZ, the question of duty liability, if any, may not arise. LOP permits the appellant to import various plastic materials for conversion and re-exporting. The said LOP also indicates that they can import any other category of plastic/wastes like flake, powders, pieces of irregular sheets. - the basic material of the so called carpet is nothing but plastic and the said wastes and scrap is consumed by the appellant for crushing them into granules for re-exporting. In our view, the goods which are imported cannot be classified under 5702.32 but can be classified under Chapter 3915.00 only. - Decided in favour of assessee.
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