https://www.taxtmi.com/caselaws?id=236559 An import of HD polyethylene was found eligible for exemption under Sr. No. 477 of Notification No. 2/2002-Cus because the Revenue's exclusion based on alleged chemical modification was not supported by reliable technical evidence. The supplier's test certificate stated that there was no chemical modification, and the record contained no technical literature or government laboratory report to prove otherwise. The trade parlance position was also not examined. On that basis, the denial of exemption was rejected, the claim for exemption succeeded, and consequential relief followed. en-us Tue, 01 Jan 2013 00:00:00 +0530 Wed, 07 Aug 2013 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236559 An import of HD polyethylene was found eligible for exemption under Sr. No. 477 of Notification No. 2/2002-Cus because the Revenue's exclusion based on alleged chemical modification was not supported by reliable technical evidence. The supplier's test certificate stated that there was no chemical modification, and the record contained no technical literature or government laboratory report to prove otherwise. The trade parlance position was also not examined. On that basis, the denial of exemption was rejected, the claim for exemption succeeded, and consequential relief followed. Case-Laws Customs Tue, 01 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236559