2018 (10) TMI 569

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing to the same imports. 2. The appeal of Revenue is against order-in-appeal no. 777 to 782 (Gr.II.D)/2009(JNCH)/IMP-378 to 383 dated 23rd December 2009 of Commissioner of Customs (Appeals), JNCH, Nhava Sheva, Mumbai - II which, upon appeal against assessment of anti-dumping duty, leviable vide notification no. 82/2009-Cus dated 20th July 2009, in six bills of entry, no. 712724/08.10.2009, no. 706798/05.10.2009, 713422/08.10.2009, 715745/10.10.2009, no. 717918/12.10.2009 and no. 722373/15.10.2009, for import of 'polypropylene cosmoplene terpolymer' of various grades, granted relief to M/s Positive Packaging Industries Ltd (now M/s Huhtamaki PPL Ltd). 3. Though the objection of M/s Huhtamaki PPL Ltd to coverage under the notification i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er bends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together. If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.' and placing further reliance on the sub-heading notes, in the context of inclusion of 'co-polymers', he contends that the first appellate authority had failed to render a proper interpretation on the dutiability of the said goods. 6. Per contr....