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Issues involved: Classification of goods imported by M/s. Uniplast Impex (P) Ltd. as Acrylic sheets under Sub-heading 3906.90 or Acrylic Scrap under Heading 39.15 of the Customs Tariff Act.
Analysis: 1. The main issue in this appeal was the classification of the imported goods by M/s. Uniplast Impex (P) Ltd. as either Acrylic sheets or Acrylic Scrap. The appellant claimed the goods were Acrylic sheet pieces/off cuts classifiable under Sub-heading 3920.10, while the department classified them as Acrylic Scrap under Heading 39.15. The appellant alleged that the words "Crushed/Scrap of" were added later to the examination note, but failed to provide evidence for this claim. The Tribunal agreed with the department that the allegation was baseless and unsupported. 2. The appellant argued that the imported material was a single thermoplastic material transformed into primary form, not scrap. They requested a change in classification from Sub-heading 3920.10 to 3906.90, citing Note 7 to Chapter 39 of the Customs Tariff Act. The appellant also criticized the lack of chemical testing on the product to differentiate between offcuts and scrap. The department countered by stating that all documents described the product as off cuts and sheet pieces, not in primary form. The Tribunal noted that the product descriptions in various documents supported the department's classification and that the goods were not in primary form, as claimed by the appellant. 3. After considering both sides' submissions, the Tribunal found that the appellants themselves described the goods as acrylic sheet pieces/offcuts in official documents. The commercial invoice, Bill of Lading, certificate of origin, and packing list all referred to the product as acrylic sheet pieces/offcuts. The Tribunal concluded that the goods were not in primary form, as claimed by the appellant, and were correctly classified by the department. The Tribunal upheld the classification of the product as confirmed by the Commissioner (Appeals) in the impugned order. However, the Tribunal agreed that the redemption fine and penalty imposed were excessive and reduced them to Rs. 50,000 and Rs. 25,000, respectively. 4. In summary, the Tribunal dismissed the appeal by M/s. Uniplast Impex (P) Ltd. regarding the classification of imported goods as Acrylic sheets or Acrylic Scrap. The Tribunal found that the goods were correctly classified as Acrylic Scrap under Heading 39.15, based on the descriptions in official documents. The Tribunal also reduced the redemption fine and penalty imposed on the appellant, considering them to be on the higher side. The appeal was disposed of with the reduced fines and penalties.
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