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2023 (4) TMI 928 - AT - CustomsExemption to High Density Polyethylene (HDPE) - Disallowance of benefit of Notification No. 21/2002-Cus. dated 01.03.2022 - Import of High Density Polyethylene Container 2-2.5% Carbon Black - HELD THAT:- The issue is squarely covered by the decision of Tribunal in appellant’s own case M/S PSL LTD VERSUS COMMISSIONER OF CUSTOMS, KANDLA [2013 (9) TMI 548 - CESTAT MUMBAI], and also in another decision in appellant’s own case PSL LIMITED VERSUS COMMISSIONER OF CUSTOMS, KANDLA [2022 (9) TMI 808 - CESTAT AHMEDABAD]. Similar decision has also been given in the case of RATNAMANI METAL & TUBES LTD. VERSUS CC KANDLA [2013 (8) TMI 851 - CESTAT AHMEDABAD]. In Ratnamani Metals and Tubes, the Tribunal observed 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 issue is no longer res integra. The appeal is consequently dismissed.
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