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Issues: Whether polybutylene terephthalate (BPT) was covered by the expression "polyester chips" in Notification No. 28/2006-Cus. dated 20-3-2006 so as to qualify for the claimed exemption.
Analysis: The product was examined with reference to the HSN Explanatory Notes, the tariff entries, and the supporting technical material. BPT was found to be a member of the polyester family. The notification granting exemption to polyester chips did not carve out any exclusion for BPT or other sub-species of polyester. The tariff structure also supported the view that BPT fell within the polyester category. In these circumstances, there was no basis to deny the benefit of exemption merely because the product was described as BPT.
Conclusion: BPT was held to be covered by the exemption for polyester chips, and the denial of exemption was unsustainable.
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