https://www.taxtmi.com/caselaws?id=440795 The Tribunal ruled in favor of the appellant, holding that the imported high density polyethylene granules, despite being chemically modified, retained their essential character as HDPE. The goods were found eligible for exemption under Notification No. 12/2012-Cus (Serial No. 237) based on the Customs House laboratory report confirming the predominant composition of HDPE. The Tribunal set aside the department's decision and allowed the appeal, emphasizing that the chemical modifications did not alter the classification of the goods. The judgment was delivered on 24.07.2023. en-us Mon, 24 Jul 2023 00:00:00 +0530 Fri, 20 Feb 2026 17:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440795 The Tribunal ruled in favor of the appellant, holding that the imported high density polyethylene granules, despite being chemically modified, retained their essential character as HDPE. The goods were found eligible for exemption under Notification No. 12/2012-Cus (Serial No. 237) based on the Customs House laboratory report confirming the predominant composition of HDPE. The Tribunal set aside the department's decision and allowed the appeal, emphasizing that the chemical modifications did not alter the classification of the goods. The judgment was delivered on 24.07.2023. Case-Laws Customs Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440795