https://www.taxtmi.com/caselaws?id=372277 The Tribunal allowed the appeal, setting aside the Order-in-Original that denied exemption to imported HDPE granules under Notification No. 21/2002-Cus. It held that the HDPE compound, including 2% carbon black, was eligible for the exemption. Relying on past Tribunal judgments, the decision emphasized the significance of test certificates and technical literature in determining chemical modification. The Tribunal found the issue settled in favor of the appellant based on accepted precedents, leading to the allowance of the appeal with consequential relief. 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 The Tribunal allowed the appeal, setting aside the Order-in-Original that denied exemption to imported HDPE granules under Notification No. 21/2002-Cus. It held that the HDPE compound, including 2% carbon black, was eligible for the exemption. Relying on past Tribunal judgments, the decision emphasized the significance of test certificates and technical literature in determining chemical modification. The Tribunal found the issue settled in favor of the appellant based on accepted precedents, leading to the allowance of the appeal with consequential relief. Case-Laws Customs Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372277