TMI Blog2018 (12) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... t allowed - appeal allowed - decided in favor of appellant. - Appeal No. C/10896/2013-DB - A/12858/2018 - Dated:- 19-12-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri T. Vishwanathan, Advocate for the Appellant Shri Sameer Chitkara, Additional Commissioner (AR) for the Respondent ORDER Per: Ramesh Nair This appeal is directed against the Order-in-Original No. KDL/ COMMR/56/2012-13 dated 30.01.2013 passed by the Ld. Commissioner of Customs, Kandla holding that imported HDPE granules is not eligible for exemption under Serial No. 477 of Notification No. 21/2002-Cus. Consequently, the ld. Commissioner in the impugned order has confirmed the Customs duty demand and imposed equal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries (India) Limited vs. PCC Order-in-Original No. MCH/PR. COMMR./PVR/02/2016-17 dated 29.06.2016. In the above orders, the Ld. Adjudicating Authority relied upon the decisions of this Tribunal cited above and also stated that Tribunal s orders were accepted. In this settled position, on the issue in hand, the present appeal is also deserves to be allowed. 4. Shri Sameer Chitkara, Ld. Additional Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. We have carefully considered the submissions made by both the sides and perused the record. We find that the question of law involved in the present case does not remain in dispute in view of the following judgments passed by this Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not been considered at all. In the absence of test conducted by the Government controlled laboratory, if the test report of the supplier is relied upon, it has to be fully considered. The Revenue has not applied even the trade parlance test. 9. At this stage, it may be worthwhile to note that in the case of M/s. Plastic Colour Corporation, the assessee was engaged in making shipping compounds by adding 2.5% carbon black HDPE granules. This activity was finally held to be not amounting to manufacture and the matter has reached finality by Hon ble Supreme Court which held it so. 10. In the absence of any support for the conclusion that the product imported by the appellant has been chemically modified or it is not known as HDPE in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose of colour and strength. The appellant also submits that only chemically modified polymers are different and otherwise, they are to be treated as HDPE. Further, they also submitted that the test certificate given by the supplier clearly indicate that the goods are not chemically modified HDPE. In our opinion, the lower authorities have not been fair. On the one hand, they relied upon the test certificate of the supplier to hold that addition of carbon black results in chemical modification, ignoring the specific statement of the supplier that there is no chemical modification. Having relied upon the test certificate for coming to one conclusion, the whole test certificate should have been taken into consideration. Moreover, no technical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uity and presented with high pressure advocacy cannot persuade us to reopen what was laid down for the guidance of the nation as a solemn proposition by the epic fundamental rights case. 8. In these circumstances, the impugned Order-in-Appeal is not sustainable and the same is set aside. The appeal is allowed with consequential relief, if any. 6. From the above two judgments of this Tribunal it can be seen that very identical issue of the present case has been decided in favour of the assessee. These judgments have been accepted by the Revenue. Moreover, the Ld. Commissioner for the subsequent cases, dropped the demands in the case of Welspun Corpn. Limited and Man Industries (India) Limited and no appeal has been filed by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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