https://www.taxtmi.com/caselaws?id=751829 CESTAT Ahmedabad held that agglomerate plastic granules of single thermoplastic material in primary form cannot be classified under Heading 39159029 as waste, paring and scrap of plastic. The tribunal ruled that such goods, being polyethylene in primary form as confirmed by chemical examiner reports, are properly classifiable under Heading 3901. The classification under 3915 was rejected as it excludes single thermoplastic materials transformed into primary form, which should be classified under headings 3901-3914. Appeals were allowed and impugned order set aside. en-us Wed, 24 Apr 2024 00:00:00 +0530 Fri, 26 Apr 2024 20:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751829 CESTAT Ahmedabad held that agglomerate plastic granules of single thermoplastic material in primary form cannot be classified under Heading 39159029 as waste, paring and scrap of plastic. The tribunal ruled that such goods, being polyethylene in primary form as confirmed by chemical examiner reports, are properly classifiable under Heading 3901. The classification under 3915 was rejected as it excludes single thermoplastic materials transformed into primary form, which should be classified under headings 3901-3914. Appeals were allowed and impugned order set aside. Case-Laws Central Excise Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751829