1986 (7) TMI 93

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....etitioner No. 2 is a partner. The firm is engaged in import of various goods including HDPE i.e. High Density Polythelene Moulding Powder. The petitioners placed order for import of approximately 450 Metric tonnes of HDPE from M/s. Avin Exports, New York and part of the goods were shipped and arrived at Port of Bombay on March 8, 1982. The petitioners filed the Bill of Entry for clearance of the g....

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....ision Bench of this Court in the case of Century Enka Limited and others v. Union of India and two others reported in 1982 Excise Law Times 64 where it was held that since polyamide chips are exempt from payment of excise duty as per notification dated March 1, 1973, it is not permissible for levying countervailing duty under Section 3 of the Customs Tariff Act, 1975. Shri Bulchandani, learned Cou....

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....E imported by the petitioners is manufactured from raw naphtha. The submission is entirely misconceived. The petitioners have specifically stated in paragraph 5 of the petition that M/s. Polyolefins Industries Limited is the only Company in India which manufactures HDPE. The HDPE is manufactured only from the excise duty paid raw Naphtha or any chemicals derived therefrom. It is further stated tha....

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....that even assuming that HDPE is manufactured from raw Naphtha, there was no material that excise duty was paid on such raw Naphtha. Shri Bulchandani was unable to answer on what basis such statement was made and more so when there is not even a denial of the averment in paragraph 5 of the petition. In my judgment, Shri Bulchandani has shown great courage in defending the action of the respondents ....