2001 (3) TMI 349

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..... ion. Examination of the goods by the department and the Indian Institute of Technology, Powai, showed the goods to be Transparent Grinded Sheet Piece in Aglo form of size 4-10 MM. From this, the department concluded that the goods is nothing other than the scrap of plastic classifiable under Heading 39.15 of the tariff and the corresponding entry No 3915.9015 in the Import Policy. The policy required a licence for the goods falling under this heading and in the absence of this licence; notice was issued proposing confiscation of the goods under clause (d) of Section 111 of the Act and penalty on the importer under Section 112 of the Act. In the order impugned in this appeal, the Commissioner has held that the goods are nothing other than .....

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..... and scrap of a single thermoplastic material transformed into primary forms are classifiable under Heading 39.01 to 39.14 according to the material and not under chapter Heading 39.15. Note 7 of this chapter is identical in wording to Note 7 of Chapter 39 to our Customs Tariff. 4. The test report indicates that the material imported is composed of polycarbonate, which is a thermoplastic material. The goods are in the form of flakes, which is one of the primary forms mentioned in the note. The imported goods therefore conform to the requirement of the tariff and therefore cannot be classifiable under Heading 3915 of the Customs tariff and under Heading 39159019 of the Schedule to the Import Policy. They would be classifiable under Headin .....

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..... reatment stages are combined, the resulting material (repelletized or reclaim) is equivalent to virgin material. 6. If the recycled material is chemically and physically equivalent to the virgin material, it is only appropriate that it is treated as such for the purposes of classification. The view that we have taken with regard to the applicability of Note 7 to Chapter 39 has in fact been expressed earlier by a single member of the Tribunal in C.C.E., New Delhi v. Bhartiya Plastic Udyog - 1999 (107) E.L.T. 161. 7. The departmental representative s objection is that the expression primary forms referred to in the tariff and the Explanatory Notes refers not only to the physical form but also to the quality of the material. Such primar .....

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