2014 (3) TMI 205

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....r the Respondent : Shri Manoj Kutty, A.R. ORDER Per: H.K. Thakur; This Stay application has been filed with respect to OIO No. DMN-EXCUS-000-COM-001-13-14 dt.19.06.2013, passed by Commissioner Daman, under which a demand of Rs.52,96,314/- has been confirmed against the appellant along with interest. An equivalent penalty is also imposed upon the appellant under Rule 25 of the Central Exci....

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....oods as 'Acrylic Reprocessed Granules. 3. Shri Manoj Kutty, (A.R.) appearing on behalf of the Revenue reiterated the findings of the adjudicating authority and emphasized that there is no evidence to the fact waste, parings & scrap of a single thermoplastic material has been transformed into primary forms of CETH- 3901 to 3915. 4. Heard both sides and perused the case records. The issue invo....

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....essed in a free trade zone, a special economic zone or a hundred percent export-oriented undertaking and brought to any other place in India. Nil       4.1 It is the case of the appellant that imported granules are reprocessed material and have to be considered as waste & scrap entitled to above exemption as per Chapter No.7 to Chapter 39 of the Customs Tariff Act 197....

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....oods as 'Cellulose Acetate Non Plasticised Powder Granules (Job Lot - Sweepings)'. In view of the above facts available on records prima facie appellant has not made out a case of complete waiver as the scheme of classification of waste and scrap under Chapter 39 of Customs Tariff Act 1975 does not suggest that waste and scrap of plastic materials can be classified under headings other than CTH 39....