https://www.taxtmi.com/caselaws?id=752802 Chemically modified HDPE granules remained classifiable as HDPE for customs purposes because the imported material was shown to be predominantly high density polyethylene with only a miniscule quantity of additives. The description as chemically modified did not change the essential character of the goods, so the concessional basic customs duty under the relevant exemption notifications continued to apply. The Tribunal followed its earlier identical decision on the same type of goods and notification entry, treating essential character as the ining factor for exemption eligibility. en-us Thu, 16 May 2024 00:00:00 +0530 Sat, 18 May 2024 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752802 Chemically modified HDPE granules remained classifiable as HDPE for customs purposes because the imported material was shown to be predominantly high density polyethylene with only a miniscule quantity of additives. The description as chemically modified did not change the essential character of the goods, so the concessional basic customs duty under the relevant exemption notifications continued to apply. The Tribunal followed its earlier identical decision on the same type of goods and notification entry, treating essential character as the ining factor for exemption eligibility. Case-Laws Customs Thu, 16 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752802