TMI Blog2012 (12) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... rent good, although belongs to saturated Polyester category. When the legislature did not intend to grant exemption to BPT, they have not used that term in the earlier Notification No. 28/2006-Cus., dated 20-3-2006 – Held that:- BPT is a member of the Polyester family as per HSN Explanatory Notes - This view is also fortified when Polyester chips is also referring to its member goods in Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T is no way different from saturated Polyester. This proposition is based on HSN Clarificatory Notes appearing at page 11 of the paper book filed. He invited attention to the Tariff Entry 390760 which deals with Poly ethylene Teraphthalate and submits that main Heading covers this BPT also. He draws our attention to the notification which grants exemption to Polyester Chips which is Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chnology(CIPET) appearing at page 15 of the paper book showing that BPT is one of the kind of polyester. Therefore, his prayer is that BPT Polyester itself is entitled to exemption granted by Notification No. 28/2006, dated 20-3-2006. According to him, ld. Appellate Authority should not have concurred with the Adjudicating Authority. 3. Ld. Representative for Revenue submits that PET and BPT are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. 6. We simply do not find fault with the Revenue for not obtaining any laboratory opinion or technical report. But we find BPT is a member of the Polyester family as per HSN Explanatory Notes. This view is also fortified when Polyester chips is also referring to its member goods in Notification No. 89/89-C.E., dated 1-3-89 as well as Notification No. 40/90-C.E.(N.T.), dated 8-11-90. Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
