2015 (3) TMI 1077

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..... TH 3901 which is meant for plastic meterials in primary form. As per the opinion dated 21.09.2011 given by & CIPET, Ahmedabad also the imported material represent ‘Regrined Granules’ produced from Scrap products. In view of the facts available on records, it is observed that imported material is regenerated granules made from single thermoplastic material which has been classified in the CTH 3901. .....

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..... orted by the appellants is a restricted item as per DGFT Public 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 confiscation/redemption/penalty is attractd. 2. Shri Alok Srivastava (AR) appearing on behalf of .....

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..... primary form. Learned Advocate relied upon the following case laws:- 1. Commissioner of Customs, New Delhi Vs. Bhartiya Plastic Udyog 1999(107) E.L.T. 161 (Tribunal) 2. Ideal Sheet Metal Stampings Pressing Pvt. Ltd. Vs. C.C., Mumbai 2001(131) E.L.T. 189 (Tri. Mumbai) 4. Heard both sides and perused the case records. The imported material has been classified by the Department under CTH .....

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