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2018 (12) TMI 1046 - AT - CustomsExemption on import High Density Polyethylene in the form of granules - Serial No. 477 of Notification No. 21/2002-Cus. - denial for the reason that the exemption is available only to High Density Polyethylene and not for HDPE compound - Held that:- The issue is settled in the case of Ratnamani Metal & Tubes Limited vs. CC, Kandla [2013 (8) TMI 851 - CESTAT AHMEDABAD], where it was held that In the absence of any support for the conclusion that the product imported by the appellant has been chemically modified or it is not known as HDPE in the market, the benefit of exemption under Sr. No. 477 has to be extended to the appellant - benefit allowed - appeal allowed - decided in favor of appellant.
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