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TMI Blog2024 (5) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... een that the very identical issue has been considered by this Tribunal and came to conclusion that by mere addition of small quantity of other chemical in the HDPE, the characteristic of HDPE does not get altered and the same remained as HDPE only. Once the product is HDPE even though the modified with miniscule quantity of other chemical it clearly falls under the exemption entry provided under Notification No. 12/2012-Cus dated 17.03.2012, therefore, in our considered view, the appellants import of HDPE even though modified clearly covered under the exemption notification No. 12/2012-Cus dated 17.03.2012 and other analogous notifications. Therefore, the impugned orders are set aside and appeals are allowed. - HON'BLE MEMBER (JUDICIA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the exemption is available only for the compounded HDPE and not to the chemically modified. He submits that the mixing of minor quantity of Hexane does not alter the characteristics of HDPE even after modification of HDPE by including Hexane. Ethelene contained in the product is more than 98% and the Hexane is less than 2% therefore the product having 98% ethelene correctly classifiable as HDPE, therefore, the exemption notification is clearly applicable in respect of the goods imported by the appellant. He submits that the issue is no longer res-integra as the same has been considered in the following judgments: Ratnamani Metal 2013 (291) ELT 369 (T) PSL Ltd. 2013-TIOL-1271-CESTAT-MUM PSL Ltd. CESTAT s Order No. A/12858/2018 dated 06.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. 3. Shri S.J. Vyas, learned Counsel at the outset submits that the sample of the imported goods were drawn and tested by Customs House laboratory and as per the report, the goods in question is not other than the high density polyethylene therefore, even though the imported HDPE granules are modified but the character of High Density Polyethylene is maintained and accordingly the goods is clearly covered under exemption notification. In support, 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. -Ahme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, 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 composition of the product, as per supplier s test report ..... X X X X Extracts X X X X X X X X Extracts X X X X
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