1991 (1) TMI 307

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....Order per : G. Sankaran, President]. -  The dispute in this appeal concerns the levy of basic customs duty under the First Schedule to the Customs Tariff Act, 1975 ("the Schedule", for short) on a consignment of Polyethylene Moulding Grade (Lupolen 3020 D). The goods were assessed under Heading 39.01/06 of the Schedule at the rate of 100% ad valorem plus the applicable auxiliary duty of cust....

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....is appeal. 2. We have heard Shri H.P. Kabra, Vice President (Materials & Export), of the appellant company and Shri M. Jayaraman, SDR, for the respondent-Collector. Shri Kabra submitted that there was no definition either in the Tariff Entry or in the Notification No. 235/Cus/85, of Low Density Polyethylene. The classification under Heading 39.01/06 of the Schedule was not in dispute. Shri Kabra ....

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....g also includes linear low density polyethylene (LLDPE). High density polyethylene (HDPE) is polyethylene having a specific gravity at 20°C of 0.94 or more (calculated on an additive-free polymer basis). It is used in the manufacture of a variety of blow-moulded and injection-moulded articles, woven sacks gasoline and oil containers, for the extrusion of pipes, etc. Applications of ethylene vi....

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....riety. 3. We have considered the rival submissions. It is true that neither heading 39.01/06 nor the notification defines low density polyethylene. Though the Customs Tariff, at the relevant time, was not based on the Harmonised Commodity Description and Coding System, it is, in our opinion, permissible to refer to the distinction between low density and high density polyethylene in that nomencla....