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2022 (9) TMI 808 - Customs
Eligibility for exemption under Serial No. 477 of Notification No. 21/2002-Cus. - HDPE compounded with 2% carbon black - Department has denied the exemption on the ground that exemption is available only to the HDPE and not for the HDPE compound whereas in the present case the HDPE is compounded with 2% Carbon - HELD THAT:- The issue is decided in favour of the appellant reported at M/S. PSL LIMITED VERSUS COMMISSIONER OF CUSTOMS, KANDLA [2018 (12) TMI 1046 - CESTAT AHMEDABAD], where it was 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.
The impugned order is not sustainable - the appeal is allowed.