https://www.taxtmi.com/caselaws?id=427863 HDPE compounded with 2% carbon black was held to remain eligible for exemption under the relevant customs notification because the addition of carbon black for colour and strength did not, by itself, change the product's identity. The Tribunal followed earlier final decisions on identical goods and found no reliable material showing that the imported material had ceased to be HDPE or been chemically modified into a different product. On that basis, denial of the exemption was unsustainable and the impugned order was set aside. en-us Tue, 13 Sep 2022 00:00:00 +0530 Mon, 19 Sep 2022 09:34:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427863 HDPE compounded with 2% carbon black was held to remain eligible for exemption under the relevant customs notification because the addition of carbon black for colour and strength did not, by itself, change the product's identity. The Tribunal followed earlier final decisions on identical goods and found no reliable material showing that the imported material had ceased to be HDPE or been chemically modified into a different product. On that basis, denial of the exemption was unsustainable and the impugned order was set aside. Case-Laws Customs Tue, 13 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427863