2015 (3) TMI 1077

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....ocate Per: H.K. Thakur This appeal has been filed by the Revenue against OIA No. 242 to 243/2013/Cus/Commr.(A)/AHD dated 19.03.2003. The issue involved in these proceedings is whether the HDPE/LDPE Regrind Plastic imported by the appellants is a restricted item as per DGFT Public Notification No. 392 (PN) 92-97 dated 04.01.1997 or not. First appellate authority has held that the imported materia....

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....applicable. That the test report of CIPET Ahmedabad, mentioned in para-5 of the OIO dated 31.05.2012, that the imported material is Regrinded Granules which have been classified under CTH 3901 as plastic material in primary form. Learned Advocate relied upon the following case laws:- 1. Commissioner of Customs, New Delhi Vs. Bhartiya Plastic Udyog 1999(107) E.L.T. 161 (Tribunal) 2. Ideal Sheet M....