1997 (3) TMI 260

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..... [Order per : Gowri Shankar, Member (T)]. The appellant imported at Kandla Custom House a consignment declared to be LDPE reprocessed granules. The department had the goods tested by the Indian Institute of Technology (IIT), Mumbai. The IIT reported the goods to be LDPE widespec. The importer having waived written notice, was heard by the Commissioner who passed orders enhancing the value .....

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..... material discoloration, or moisture in widespec unlike in the case of reprocessed material. Reprocessed material may contain other polymers but not widespec. The density of widespec LDPE will always be 920 but this may not be the case of reprocessed material. It is therefore contended that the goods, in the present case are reprocessed material which is cheaper than widespec and it would not be c .....

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..... hich is produced from the waste or used material collected from various sources is bound to have large spectrum of molecule weight and hence shows characteristics of widespec, whereas a virgin polymer may or may not be widespec." The note concludes that the term `widespec and `recycled polymer are not the same. 3. It is clear from this note of the IIT that it does not necessarily follow that .....

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