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TMI Blog2014 (3) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided by the appellant convey that granules are of mixed colours. A certificate of origin available in the appeal filed by the appellant describe the imported goods as ‘Cellulose Acetate Non Plasticised Powder Granules (Job Lot - Sweepings)’. In view of the above facts available on records prima facie appellant has not made out a case of complete waiver as the scheme of classification of waste and scrap under Chapter 39 of Customs Tariff Act 1975 does not suggest that waste and scrap of plastic materials can be classified under headings other than CTH 3915 - Conditional stay granted. - Appeal No.E/13179/2013-DB - Order No. M/10185/2014 - Dated:- 9-1-2014 - MR.M.V. RAVINDRAN AND MR. H.K. THAKUR, JJ. For the Appellant : Shri D.K. Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een transformed into primary forms of CETH- 3901 to 3915. 4. Heard both sides and perused the case records. The issue involved in this appeal is whether the Acrylic Reprocessed Granules imported by the appellant are made out of scrap or waste of goods falling under Chapter 39 or not. The relevant entry of Notification No.4/2006-CE, dt.11.3.2006 is reproduced below: Sr.No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable goods Rate Condition No. 78 3901 to 3914 Plastic materials reprocessed in India out of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Granules (Job Lot - Sweepings) . In view of the above facts available on records prima facie appellant has not made out a case of complete waiver as the scheme of classification of waste and scrap under Chapter 39 of Customs Tariff Act 1975 does not suggest that waste and scrap of plastic materials can be classified under headings other than CTH 3915. Appellant is thus required to be put to some conditions before listing the case for regular hearing. It is ordered that appellant should deposit an amount of Rs.5 lakhs (Rupees Five Lakhs only) within a period of 8 weeks and report compliance to Deputy Registrar by 13.03.2014. Deputy Registrar, on verification of above compliance, shall put up the file to the Bench for passing further order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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