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2023 (7) TMI 1068 - AT - CustomsExemption from Customs Duty - high density polyethylene granules which is chemically modified - applicability of exemption N/N. 12/2012-Cus dated 17.03.2012 (Serial No. 237) - HELD THAT:- From the notification, it can be seen that as per the Serial No. 237, the polymers of ethylene mentioned at serial (iii), it is clear that exemption is granted to High Density Polyethylene (HDPE). Now it is to be examined that the appellant’s goods falls under the description of High Density Polyethylene or otherwise - It is found that Customs department drawn sample and got it tested from Customs House laboratory, Kandla which has reported that goods are chemically modified polymers. The samples were re-tested to ascertain the goods imported are chemically modified or otherwise. From the composition, it can be seen that the product is high density polyethylene and it consists of 98% ethylene by weight. Therefore, even though some additives in very miniscule percentage exists in the composition but chemical character of the product i.e. high density polyethylene does not get altered and the same cannot be classified in any other entry other than high density polyethylene. Thus, even though miniscule percentage of different chemicals including additive mixed with HDPE, the goods remain as high density polyethylene and therefore clearly covered under the exempted entry in Notification No. 12/2012-Cus dated 17.03.2012 - the appellant is entitled for exemption under Notification No. 12/2012-Cus in respect of their imported goods i.e. High density polyethylene. Appeal allowed.
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