https://www.taxtmi.com/caselaws?id=367977 PET flakes obtained by mechanically crushing and washing used PET bottles are not classifiable as primary forms under Heading 3907, because Chapter Note 3 confines headings 3901 to 3911 to goods produced by chemical synthesis and the material here was not obtained through polymerisation or other chemical synthesis. Although Chapter Note 6 recognises flakes as primary forms, that note does not override the chemical-synthesis requirement. The flakes therefore remain outside the scope of the exemption in Sl. No. 78 of Notification No. 4/2006-CE, which applies only to plastic materials reprocessed in India out of scrap or waste and falling within Chapters 3901 to 3914. They are not treated as exempt primary grade plastic material merely because they are used for further processing. en-us Tue, 25 Sep 2018 00:00:00 +0530 Wed, 04 Mar 2020 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367977 PET flakes obtained by mechanically crushing and washing used PET bottles are not classifiable as primary forms under Heading 3907, because Chapter Note 3 confines headings 3901 to 3911 to goods produced by chemical synthesis and the material here was not obtained through polymerisation or other chemical synthesis. Although Chapter Note 6 recognises flakes as primary forms, that note does not override the chemical-synthesis requirement. The flakes therefore remain outside the scope of the exemption in Sl. No. 78 of Notification No. 4/2006-CE, which applies only to plastic materials reprocessed in India out of scrap or waste and falling within Chapters 3901 to 3914. They are not treated as exempt primary grade plastic material merely because they are used for further processing. Case-Laws Central Excise Tue, 25 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367977