TMI Blog2017 (9) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant - confiscation upheld. It is further seen that the appellants have also mis-declared the value of the imported goods resulting in liability for confiscation in terms of Section 111 (m). Waste and scrap of plastics are appropriately classifiable under CTH 3915 and not under 3901 as claimed by the appellant. Goods also will not be entitled to concessional duty under N/N. 12/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importer. Further the goods also will not be entitled to the benefit of notification No.12/2012 Cus. dated 17.03.2012. 2. Accordingly, in the impugned orders, the goods were ordered for confiscation and allowed for redemption on payment of fine and penalty. Differential duty was also demanded. 3. With the above background, heard Shri Manish Saharan, ld Advocate and Sh Govind Dixit, DR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 01.01.1997 issued by the licensing authority. 6. Heard both sides and perused the records. The samples have been drawn from the various import consignments and sent to CIPET, Bhopal. The test report was as follows: The sample is found to be granules of HDPE and PP natural white transparent and translucent granules in irregular shape and size in primary form. The sample may be conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be termed as virgin or new material which can be recycled into viable commercial products using standard plastic processing techniques but without involving any process of cleaning, whereby effluents are generated. (ii) Such virgin/new plastic scrap/waste shall be permitted for import in the following forms i.e. compressed, films in cut condition, but tape soft waste, flakes, powders, pieces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting in liability for confiscation in terms of Section 111 (m). Waste and scrap of plastics are appropriately classifiable under CTH 3915 and not under 3901 as claimed by the appellant. Goods also will not be entitled to concessional duty under Notification No.12/2012 dated 17.03.2012. 10. In view of above, we find no infirmities in the impugned orders which are upheld, consequently the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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