2023 (4) TMI 928

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....ommissioner (Appeals) allowed the benefit of notification to this product. Aggrieved by the said order revenue filed appeal before the Tribunal. It is noticed that the issue is squarely covered by the decision of Tribunal in appellant's own case reported in 2013 (9) TMI 548 (CESTAT-Mumbai), and also in another decision in appellant's own case reported at 2022 (9) TMI 808 (CESTAT-Ahmedabad). Similar decision has also been given in the case of Ratnamani Metal & Tubes Ltd. Vs. CC reported in 2013 (291) ELT 369 (Tri-Ahmedabad.). In appellant's own case the Tribunal observed as follows in the earlier decision: 5. We have carefully considered the submissions made by both the sides and perused the record. We find that the question of law ....

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....l in this case. Whether the product is a chemically modified HDPE or not and whether it is known as HDPE in the market, has not been considered at all. In the absence of test conducted by the Government controlled laboratory, if the test report of the supplier is relied upon, it has to be fully considered. The Revenue has not applied even the trade parlance test. 9. At this stage, it may be worthwhile to note that in the case of M/s. Plastic Colour Corporation, the assessee was engaged in making shipping compounds by adding 2.5% carbon black HDPE granules. This activity was finally held to be not amounting to manufacture and the matter has reached finality by Hon'ble Supreme Court which held it so. 10. In the absence of an....

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....t is not the case of the appellant that addition of carbon black does not result in any chemical modification. The carbon black is added for the purpose of colour and strength. The appellant also submits that only chemically modified polymers are different and otherwise, they are to be treated as HDPE. Further, they also submitted that the test certificate given by the supplier clearly indicate that the goods are not chemically modified HDPE. In our opinion, the lower authorities have not been fair. On the one hand, they relied upon the test certificate of the supplier to hold that addition of carbon black results in chemical modification, ignoring the specific statement of the supplier that there is no chemical modification. Having relied ....