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    <description>Chemically modified high density polyethylene granules remained classifiable as HDPE where laboratory reports showed the goods were polymer of ethylene with 98% ethylene content and only minor additives. The chemical character was not altered by the modification or the small proportion of additives, so the goods fell within the exempted HDPE entry in Notification No. 12/2012-Cus dated 17.03.2012 and qualified for exemption.</description>
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