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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 ..... ported that goods are chemically modified polymers. The samples were re-tested to ascertain the goods imported are chemically modified or otherwise. From the 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 classified in any other entry other than high density polyethylene. Thus, even though miniscule percentage of different chemicals including additive mixed with HDPE, the goods remain as high density polyethylene and therefore clearly covered under the exempted e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt, he placed reliance on the following decisions :- 2023 (4) TMI 928 - CESTAT AHMEDABAD - C.C. -Kandla vs. PSL Limited 2013 (8) TMI 851 CESTAT AHMEDABAD - Ratnamani Metal 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 order. 5. On careful consideration of the submissions made by both the sides and perusal of record, we find that the disputed issue in the present case is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tested from Customs House laboratory, Kandla which has reported that goods are chemically modified polymers. The samples were re-tested to ascertain the goods imported are chemically modified or otherwise. The test report dated 24.12.2014 showed the report as The sample is in the form of whitish transulent granules. It is composed of Polymer of ethylene (HDPE). It is chemically modified. It is for this reason that department has contended that the goods imported by the appellant being chemically modified is not HDPE. From the exemption entry provided under serial No. 237 of Notification No. 12/2012-Cus, we find that in both the reports it is categorically reported that goods is predominantly HDPE. On going through the composit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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