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2013 (8) TMI 851 - AT - CustomsClassification of goods – Benefit of notification - Assesse classified the product under CTSH 3901 2000 of Customs Tariff Act and claimed the benefit of concessional rate of duty of 5% available for High Density Polyethylene (HDPE) under Sr.No.477 of exemption Notification No.2/2002-Cus - Held that:- In the absence of any support for the conclusion that the product imported by the appellant had been chemically modified or it was not known as HDPE in the market - the benefit of exemption under Sr.No.477 had to be extended to the assesse - Revenue had not applied even the trade parlance test - The Revenue had not got even the test certificate from the Government laboratory which was essential in the case – Whether the product was a chemically modified HDPE or not and whether it was known as HDPE in the market, had not been considered at all – the lower authorities had not been fair – decided in favor of assesse.
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