2024 (5) TMI 855

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....E Granules imported by the Appellants is chargeable to concessional rate of basic customs duty @ 5% under Notification No. 21/2002-Cus dated 01.03.2002 at Serial No. 477 (for the period upto 16.03.2012) and succeeding Notification No. 12/2012-Cus dated 17.03.2012 (at serial No. 237) w.e.f. 17.03.2012, as claimed by the Appellants or is chargeable to higher rate of basic customs duty @ 7.5% under Sr. No. 559 and 236 under Notification No. 21/2002-Cus and 12/2012-Cus, respectively as held by the Principal Commissioner. Whether HDPE granules imported can be considered as chemically modified/ compounded ones for denying concessional rate of duty of 5% available to Polymers to Ethylene, namely LDPE, LLDPE, HDPE, LMDPE, LHDPE, etc. ....

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.... of miniscule percentage of different chemical, the goods remain as high density polyethelene, therefore, clearly covered by the Exemption Notification No. 12/2012-Cus dated 17.03.2012. He submits that in view of above said judgments, the issue has been settled in favour of the appellant. 3. Shri Ajay Kumar Samota, Superintendent (Authorised Representative) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of records, we find that in view of the fact that the very identical issue has been decided by this Tribunal this case does not need a fresh finding on the face of the Tribunal decision under Final Order No. 11563/2023 da....

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....arned Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. On careful consideration of the submissions made by both the sides and perusal of record, we find that the disputed issue in the present case is the eligibility of exemption Notification No. 12/2012-Cus in respect of High Density Polyethylene. The said notification with the relevant entry No. 237 is reproduced below:- TABLE S. No. Chapter or Heading or Sub-heading or tariff item Description of goods Standard rate Additional duty rate Condition No. (1) (2) (3) (4) (5) (6) 236. 3901 to 3915 (except 3908) All goods 7.5% - - 237. 3901 The following polymers....

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....st report, we find that composition is as under : - From the above composition, it can be seen that the product is high density polyethylene and it consists of 98% ethylene by weight. Therefore, even though some additives in very miniscule percentage exists in the composition but chemical character of the product i.e. high density polyethylene does not get altered and the same cannot be classified in any other entry other than high density polyethylene. 6. Therefore, we are of the clear view that even though miniscule percentage of different chemicals including additive mixed with HDPE, the goods remain as high density polyethylene and therefore clearly covered under the exempted entry in Notification No. 12/2012-Cus dated....