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TMI Blog2024 (5) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms duty @ 5% under Notification No. 21/2002-Cus dated 01.03.2002 at Serial No. 477 (for the period upto 16.03.2012) and succeeding Notification No. 12/2012-Cus dated 17.03.2012 (at serial No. 237) w.e.f. 17.03.2012, as claimed by the Appellants or is chargeable to higher rate of basic customs duty @ 7.5% under Sr. No. 559 and 236 under Notification No. 21/2002-Cus and 12/2012-Cus, respectively as held by the Principal Commissioner. Whether HDPE granules imported can be considered as chemically modified/ compounded ones for denying concessional rate of duty of 5% available to Polymers to Ethylene, namely LDPE, LLDPE, HDPE, LMDPE, LHDPE, etc. Whether extended period of limitation and penal provisions are sustainable in the absence of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption Notification No. 12/2012-Cus dated 17.03.2012. He submits that in view of above said judgments, the issue has been settled in favour of the appellant. 3. Shri Ajay Kumar Samota, Superintendent (Authorised Representative) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of records, we find that in view of the fact that the very identical issue has been decided by this Tribunal this case does not need a fresh finding on the face of the Tribunal decision under Final Order No. 11563/2023 dated 24.07.2023 which is reproduced below: "The issue involved in the present case is that whether the high density polyethylene gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erusal of record, we find that the disputed issue in the present case is the eligibility of exemption Notification No. 12/2012-Cus in respect of High Density Polyethylene. The said notification with the relevant entry No. 237 is reproduced below:- TABLE S. No. Chapter or Heading or Sub-heading or tariff item Description of goods Standard rate Additional duty rate Condition No. (1) (2) (3) (4) (5) (6) 236. 3901 to 3915 (except 3908) All goods 7.5% - - 237. 3901 The following polymers of ethylene, namely :- (i) Low density polyethylene (LDPE), (ii) Linear low density polyethylene (LLDPE), (iii) High density polyethylene (HDPE), (iv) Linear medium density polyethylene (LMDPE), (v) Linear high density polyethylene (LH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mical character of the product i.e. high density polyethylene does not get altered and the same cannot be classified in any other entry other than high density polyethylene. 6. Therefore, we are of the clear view that even though miniscule percentage of different chemicals including additive mixed with HDPE, the goods remain as high density polyethylene and therefore clearly covered under the exempted entry in Notification No. 12/2012-Cus dated 17.03.2012. The judgments cited by the learned Counsel also support their case. Accordingly, we are of the view that the appellant is entitled for exemption under Notification No. 12/2012-Cus in respect of their imported goods i.e. High density polyethylene. Hence the impugned order is set-aside an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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