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TMI Blog2023 (7) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Shri Tara Prakash , Deputy Commissioner ( AR ) for the Respondent ORDER RAMESH NAIR : The issue involved in the present case is that whether the high density polyethylene granules which is chemically modified is liable for exemption Notification No. 12/2012-Cus dated 17.03.2012 (Serial No. 237) or otherwise. 2. The case of the department is that since HDPE granules imported by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... & Tubes Limited vs. CC Kandla 2021 (10) TMI 585 - CESTAT AHMEDABAD - Meera Pipes Pvt. Ltd. And Others vs. C.C.E. & S.T. -Ahmedabad-III 2022 (12) TMI 567 - CESTAT AHMEDABAD - Surya Exim Limited, Sachin Vadhvana and JP Saboo Surya Exim Limited vs. C.C., Ahmedabad 4. Shri Tara Prakash, learned Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... high density polyethylene (LHDPE) 5% - - From the above notification it can be seen that as per the Serial No. 237, the polymers of ethylene mentioned at serial (iii), it is clear that exemption is granted to High Density Polyethylene (HDPE). Now it is to be examined that the appellant's goods falls under the description of High Density Polyethylene or otherwise. We find that Customs departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plier's test report, we find that composition is as under:- From the above composition, it can be seen that the product is high density polyethylene and it consists of 98% ethylene by weight. Therefore, even though some additives in very miniscule percentage exists in the composition but chemical character of the product i.e. high density polyethylene does not get altered and the same cannot be c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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