https://www.taxtmi.com/caselaws?id=176614 Regenerated plastic granules imported as HDPE/LDPE regrind were classified under CTH 3901 as plastics in primary form, so they were not treated as waste and scrap for the purpose of the DGFT import restriction. On that basis, the goods were not a restricted item liable to confiscation, redemption fine, or penalty under the public notice governing waste-and-scrap imports. The appellate authority's view that the departmental classification did not warrant any change was upheld, and the Revenue's challenge failed. en-us Fri, 13 Mar 2015 00:00:00 +0530 Thu, 31 Dec 2015 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176614 Regenerated plastic granules imported as HDPE/LDPE regrind were classified under CTH 3901 as plastics in primary form, so they were not treated as waste and scrap for the purpose of the DGFT import restriction. On that basis, the goods were not a restricted item liable to confiscation, redemption fine, or penalty under the public notice governing waste-and-scrap imports. The appellate authority's view that the departmental classification did not warrant any change was upheld, and the Revenue's challenge failed. Case-Laws Customs Fri, 13 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176614