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TMI Blog2013 (9) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... per Vice-President's order dated 28.1.2013. Accordingly, we proceed to decide this case. 3. Briefly stated facts of the case are that the appellants imported 354.750 MT of High Density Polyethylene and classified the same under Customs Tariff sub-Heading 39012000 of the first schedule to the Customs Tariff Act, 1975 and claimed the benefit of concessional rate of duty under Notification NO. 21/2002-Cus dated 1.3.2002 st. no. 477 having customs duty @ 5%. The appellants submitted import documents such as Bill of Lading, Invoice packing list, certificate of origin, certificate of analysis and manufacturer's letter along with manufacturing process of the above imported goods. The lower adjudicating authority denied the benefit of the aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of CCE vs. Galada Continuous Castings Ltd. -2000 (119) ELT 272 (S.C.). The contention is that reliance placed by the Ld. Commissioner (Appeals) in his order dated 28.2.12 on the order of Hon'ble Supreme Court that the exemption Notification is to be interpreted strictly would not apply to this case in view of the aforesaid Board's circular. 4.1 The contention of the appellants is that HDPE imported by them is in the form of granules and the same is classified as HDPE granules in the primary form and as per HSN explanatory notes, primary form includes liquids, pastes, powder, granules and flakes. The contention is that as per the HSN Explanatory Notes, the goods falling under Heading 39.01 may contain substances such as plasticizers, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Compounded High Density Polyethylene for pipe coating HE 3450". The Bill of lading also mentions the same description as reflected in the supplier's invoice. When all the import documents describe the goods as Black Compounded High Density Polyethylene, there is no point in not accepting the goods as Black Compounded HDPE. 5.1 The contention is that the product literature of the supplier mentions the description of goods as Black High Density Polyethylene for steel pipe coating. In physical properties it mentions density (compound) as 952 kg/m3. The purchase order also mentions it as Black Compounded High Density Polythylene for pipe coating HE 3450. The notification under reference provides concessional rate of duty to the HDPE and not t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in it has been held that since all exemption from taxation increase the burden on other members of the community, they should be deprecated. 5.3 The ld. A.R. also placed reliance on the remark of Distinguished Jurist Rowlatt J which reads as "In a taxing Act, one has to look merely what is clearly said. There is no room for any intendment. There is no equity about tax. Nothing is to be read and nothing is to be implied. One can only look fairly at the language used." 6. We have carefully considered the submissions and perused the records. The appellants imported Black Compounded High Density Polyethylene and claimed classification under sub-heading 39012000 at the rate of BCD at 5% in terms of Notification NO. 21/2002-Cus dated 1.3.2002. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tement of the supplier that there is no chemical modification. Having relied upon the test certificate for coming to one conclusion, the whole test certificate should have been taken into consideration. Moreover, no technical literature or opinion has been produced either by the appellant or by the revenue in support of their case. The Revenue has not got even the test certificate from the government laboratory, which was essential in this case. Whether the product is a chemically modified HDPE or not and whether it is known as HDPE in the market, has not been considered at all. In the absence of test conducted by the Government controlled laboratory, if the test report of the supplier is relied upon, it has to be fully considered. The Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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