9911796707
TMI Blog2024 (10) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... ERCONTINENTAL POLYMER PVT LTD VERSUS C.C.E. S.T. -DAMAN [ 2023 (6) TMI 453 - CESTAT AHMEDABAD] where it was held that ' it is evident beyond the scope of any doubt that the imported plastics granules were nothing but waste and scrap of goods falling under Chapter 39. In the present matter we are of the considered view that imported goods have to be considered as waste scrap of goods falling under Chapter 39 and entitled to above exemption. Hence we do not find any merit in impugned order.' The impugned orders are not sustainable - Appeal allowed. - HON'BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON'BLE MEMBER ( TECHNICAL ) , MR. C L MAHAR Shri Devashish K Trivedi , Advocate , appeared for the Appellant Shri Rajesh K Aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctively in aggregate on payment of `Nil' rate of duty. 1.2 The Department is of the view that the finished goods cleared by the appellant during the period in dispute were not eligible for exemption under aforesaid notification as the 'imported acrylic re processed granules (mix color)' was not covered under the `Waste' because as per Customs Tariff Act, 1975, all the waste, parings, and scraps are covered under Chapter Heading 3915. 2. Shri Devashish K. Trivedi, Learned Counsel appearing on behalf of the appellant at the outset submits that the appellant are entitled for the Exemption Notification 04/2006-C.E. dated 01.03.2006 for the reason that the goods used for manufacturing of re-processed plastic granules is admittedl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The goods imported by the appellant for manufacturing of reprocessed granules, fulfill the condition of the Notification No. 4/2006-C.E., dated 1-3-2006 as amended, or otherwise. The said Sl. No. 78 of the notification is reproduced for ready reference : TABLE S. No. Chapter or heading or subheading or Tariff item of the First Schedule Description of excisable goods Rate Condition No. (1) (2) (3) (4) (5) . . . . . 78 3901 to 3914 Plastic materials reprocessed in India out of the scrap or the waste of goods falling within Chapters 39, 54, 55, 56, 59, 64, 84, 85, 86, 87, 90, 91, 92, 93, 94, 95 and 96 Explanation. - For the removal of doubts, it is hereby clarified that nothing contained in this exemption shall apply to plastic materials repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as waste scrap by appellant in factory premises. Thus, it is evident beyond the scope of any doubt that the imported plastics granules were nothing but waste and scrap of goods falling under Chapter 39. In the present matter we are of the considered view that imported goods have to be considered as waste scrap of goods falling under Chapter 39 and entitled to above exemption. Hence we do not find any merit in impugned order. 4.3 The appellant have vehemently argued that the demand for the longer period is time-bar as there is no suppression of fact. We find that the demand show cause notice was issued on 11-11-2011 for the period of December, 2006 to September, 2011 by invoking the extended period. The issue is the eligibility of the Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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