PET Granules Deemed Eligible for Duty Exemption: Incorrect Denial Overturned, Classified as Consumables Under Customs Regulations.

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....Exemption from duty - Eligibility of ‘polyethylene (PET) granules’ used in testing of ‘moulds’ manufactured - it is nothing but ‘consumables’ which are covered by the omnibus enumeration of eligible requirements other than capital goods, the impugned order has erred in denying the benefit of exemption. - AT....