https://www.taxtmi.com/caselaws?id=219095 Polybutylene terephthalate (BPT) was treated as falling within the expression "polyester chips" in Notification No. 28/2006-Cus., because the product is a member of the polyester family and the exemption notification did not exclude BPT or other polyester sub-species. Reference to the HSN Explanatory Notes, tariff entries and technical material supported that classification. On that basis, the denial of exemption solely because the goods were described as BPT was held unsustainable, and the exemption was found applicable. en-us Wed, 22 Feb 2012 00:00:00 +0530 Tue, 04 Dec 2012 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219095 Polybutylene terephthalate (BPT) was treated as falling within the expression "polyester chips" in Notification No. 28/2006-Cus., because the product is a member of the polyester family and the exemption notification did not exclude BPT or other polyester sub-species. Reference to the HSN Explanatory Notes, tariff entries and technical material supported that classification. On that basis, the denial of exemption solely because the goods were described as BPT was held unsustainable, and the exemption was found applicable. Case-Laws Customs Wed, 22 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219095