https://www.taxtmi.com/caselaws?id=372277 Imported HDPE granules containing 2% carbon black remained eligible for exemption under Serial No. 477 of Notification No. 21/2002-Cus. Earlier Tribunal rulings on identical goods had already held that the mere presence of carbon black did not show the goods ceased to be HDPE or that they were chemically modified beyond the tariff description. With no contrary material produced and the earlier view having been accepted by the Revenue, denial of the exemption was unsustainable. The operative effect is that carbon black content alone cannot defeat exemption eligibility without proof of chemical modification or a departure from the specified entry. en-us Wed, 19 Dec 2018 00:00:00 +0530 Thu, 20 Dec 2018 08:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372277 Imported HDPE granules containing 2% carbon black remained eligible for exemption under Serial No. 477 of Notification No. 21/2002-Cus. Earlier Tribunal rulings on identical goods had already held that the mere presence of carbon black did not show the goods ceased to be HDPE or that they were chemically modified beyond the tariff description. With no contrary material produced and the earlier view having been accepted by the Revenue, denial of the exemption was unsustainable. The operative effect is that carbon black content alone cannot defeat exemption eligibility without proof of chemical modification or a departure from the specified entry. Case-Laws Customs Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372277