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TMI Blog2013 (8) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... ven the test certificate from the Government laboratory which was essential in the case – Whether the product was a chemically modified HDPE or not and whether it was known as HDPE in the market, had not been considered at all – the lower authorities had not been fair – decided in favor of assesse. - Appeal No.C/207/2012 - A/10203/2013-WZB/AHD - Dated:- 1-1-2013 - Mr. M.V. Ravindran, and Mr. B.S.V. Murthy, JJ. For the Appellant: Shri B.R. Tripathi, Adv. For the Respondent: Shri K. Sivakumar, Addl.Commissioner (A.R.) Per: B.S.V. Murthy: The appellant imported the product declared as Borstar HE 3450-H HD Polyethylene vide Bill of Entry dt.18.07.2011. The appellant classified the product under CTSH 3901 2000 of Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 10% - 3901 90 Other Kg. 10% - 3901 90 10 Linear medium density Polyethylene (LMDPE) Kg. 10% - 3901 90 90 Other Kg. 10% - 5. The relevant Sr.No. of the notification providing for exemption is as under:- 477 3901 The following polymers of ethylene, viz.:- i)Low density polyethylene (LDPE) ii)Linear low density Polyethylene (LLDPE) iii) High density Polyethylene (HDPE) iv) Linear medium density Polyethylene (LMDPE) v) high density Polyethylene (LHDPE) 15% - 6. The rate of duty has been changing from time to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance of identical goods for their own case from Mundra port, but the Commissioner rejected it on the ground that there is no indication as to whether the test certificate of the supplier produced by the appellant in Kandla had been produced at the time of import in Mundra Port. 8. After hearing both the parties in great details, we find that the ld. Commissioner has taken a view that adding a carbon black results in chemically modifying the HDPE. It is not the case of the appellant that addition of carbon black does not result in any chemical modification. The carbon black is added for the purpose of colour and strength. The appellant also submits that only chemically modified polymers are different and otherwise, they are to be trea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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