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TMI Blog2017 (9) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... ent: Sh. S. Nunthuk, DR ORDER Per: V. Padmanabhan The appeal is against the Order-in-Appeal No.725/2013. The appellant is engaged in the manufacture of various types of electrical cables falling under Chapter 85 of the Central Excise Tariff Act, 1988. The appellant imported consignment of 'XLPE Semi Conducting Compound Grade CTBA 8720BK' and 'XLPE Insulation Compound Grade CLNA 814IL, (Polyeth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al rate in terms of notification No.21/2002-Cus dated 01.03.2002(Sl. No.477). Goods were ordered for confiscation and allowed to be redeemed on payment of fine and penalty. Differential duty along with interest was also confirmed. When the matter was carried in appeal, the Commissioner (Appeals), vide the impugned order, upheld the same. Aggrieved by the impugned order, the present appeal has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sity Polyethylene 3) HDPE High Density Polyethylene 4) LMDPE Linear Medium Density Polyethylene 5) LHDPE Linear High Density Polyethylene 6. The test report from chemical laboratory is categorical in its finding that the impugned goods are not covered by the entries found in the notification. Hence, the conclusion by the lower authorities that the appellant will not be entitled to the be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods with the imposition of redemption fine and penalty also merits no interference. Since we have held that the appellant will not be entitled to concessional duty, the demand for differential duty is to upheld along with payment of interest.
9. In view of above, the impugned order is upheld and appeal dismissed.
(Pronounced in the Court on 14.08.2017) X X X X Extracts X X X X X X X X Extracts X X X X
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