2012 (12) TMI 110

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....t. [Order per : D.N. Panda, Member (J)]. -  Ld. Counsel, Shri Jatin Mahajan says what that was imported was Polyester chip itself although otherwise called as Polybutylene Teraphthalate (BPT). Such BPT is no way different from saturated Polyester. This proposition is based on HSN Clarificatory Notes appearing at page 11 of the paper book filed. He invited attention to the Tariff Entry 39076....

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....e further invited attention to the Chemical composition of the product which is depicted in page 13 of the paper book. He relies on the certificate dated 11-11-2011 issued by the Central Institute of Plastics Technology(CIPET) appearing at page 15 of the paper book showing that BPT is one of the kind of polyester. Therefore, his prayer is that BPT Polyester itself is entitled to exemption granted ....

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....ver tested the goods in any of the Government recognized laboratory like CRCL nor obtained any technical report. Rather the report received from CIPET by Appellant indicates that an expert body has opined in favour of appellant. 6. We simply do not find fault with the Revenue for not obtaining any laboratory opinion or technical report. But we find BPT is a member of the Polyester family as ....