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Commissioner of Customs -Ahmedabad Versus Surya Exim Ltd

2015 (3) TMI 1077 - CESTAT AHMEDABAD

Confiscation of goods - Whether the HDPE/LDPE Regrind Plastic imported by the appellants is a restricted item as per DGFT Public Notification No. 392 (PN) 92-97 dated 04.01.1997 or not - Held that:- Imported material has been classified by the Depart .....

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lable on records, it is observed that imported material is regenerated granules made from single thermoplastic material which has been classified in the CTH 3901. Such regenerated/Regrinded Granules can not be considered as waste & Scrap to which P. .....

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Revenue. - Appeal No : C/11690/2013 - Order No. A/10249 / 2015 - Dated:- 13-3-2015 - Mr. H.K. Thakur, J. For The Appellant : Shri Alok Srivastava, Authorised Representative For The Respondent : Shri. S. Suryanarayanan, Advocate Per: H.K. Thakur This .....

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lic Notification No. 392 (PN) 92-97 dated 04.01.1997 or not. First appellate authority has held that the imported material has been classified under CTH 3901 of the Custom Tariff Act 1975, which is not Waste & Scrap of plastic, and hence no confi .....

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), Ahmedabad the imported goods is a category of plastic waste & scrap which are liable to confiscation in view of the restrictions imposed under DGFI Public Notice No. 392/97 dated 01.01.1997. 3. Shri Suryanarayanan (Advocate) appearing on behal .....

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d in para-5 of the OIO dated 31.05.2012, that the imported material is Regrinded Granules which have been classified under CTH 3901 as plastic material in primary form. Learned Advocate relied upon the following case laws:- 1. Commissioner of Customs .....

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