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2015 (3) TMI 1077 - CESTAT AHMEDABAD

2015 (3) TMI 1077 - CESTAT AHMEDABAD - 2015 (323) E.L.T. 585 (Tri. - Ahmd.) - 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 Department under CTH 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 represe .....

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rfere with the order passed by the first appellate authority - Decided against 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 appeal has been filed by the Revenue against OIA No. 242 to 243/2013/Cus/Commr.(A)/AHD dated 19.03.2003. The issue involved in these proceedings is whether the HDPE/LDPE R .....

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dodara & Central Institute of Plastics Engineering & Technology (CIPET), 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 behalf of the respondent argued that the imported goods, under bill of entry have been classified under CTH 39.01 which is not for plastic waste & Scrap and no restriction o .....

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