Custom, Excise & Service Tax Tribunal
Commissioner Of Customs-Ahmedabad vs Surya Exim Ltd on 13 March, 2015
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad ****
Appeal No : C/11690/2013 (Arising out of OIA-242-243/2013/CUS/COMMR-A/AHD DTD 19/03/2013_passed by Commissioner of CUSTOMS-AHMEDABAD) Commissioner of CUSTOMS-AHMEDABAD : Appellant (s) Vs Surya Exim Ltd : Respondent (s) Represented by:
For Appellant (s) : Shri Alok Srivastava, Authorised Representative For Respondent (s): Shri. S. Suryanarayanan, Advocate For approval and signature:
Mr. H.K. Thakur, Honble Member (Technical)
1. Whether Press Reporters may be allowed to see the No Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether their Lordships wish to see the fair copy of Seen the order?
4. Whether order is to be circulated to the Departmental Yes authorities?
CORAM:
MR. H.K. THAKUR, HONBLE MEMBER (TECHNICAL) Date of Hearing/Decision: 13.03.2015 Order No. A/10249 / 2015 dated 13/03/2015 Per: H.K. Thakur This appeal has been filed by the Revenue against OIA No. 242 to 243/2013/Cus/Commr.(A)/AHD dated 19.03.2003. The issue involved in these proceedings is whether the HDPE/LDPE Regrind Plastic imported by the appellants is a restricted item as per DGFT Public Notification No. 392 (PN) 92-97 dated 04.01.1997 or not. First appellate authority has held that the imported material has been classified under CTH 3901 of the Custom Tariff Act 1975, which is not Waste & Scrap of plastic, and hence no confiscation/redemption/penalty is attractd.
2. Shri Alok Srivastava (AR) appearing on behalf of the Revenue argued that as per the Chemical Test report of Chemical Examiner, Vadodara & Central Institute of Plastics Engineering & Technology (CIPET), Ahmedabad the imported goods is a category of plastic waste & scrap which are liable to confiscation in view of the restrictions imposed under DGFI Public Notice No. 392/97 dated 01.01.1997.
3. Shri Suryanarayanan (Advocate) appearing on behalf of the respondent argued that the imported goods, under bill of entry have been classified under CTH 39.01 which is not for plastic waste & Scrap and no restriction of ITC policy are applicable. That the test report of CIPET Ahmedabad, mentioned in para-5 of the OIO dated 31.05.2012, that the imported material is Regrinded Granules which have been classified under CTH 3901 as plastic material in primary form. Learned Advocate relied upon the following case laws:-
1. Commissioner of Customs, New Delhi Vs. Bhartiya Plastic Udyog 1999(107) E.L.T. 161 (Tribunal)
2. Ideal Sheet Metal Stampings & Pressing Pvt. Ltd. Vs. C.C., Mumbai 2001(131) E.L.T. 189 (Tri. Mumbai)
4. Heard both sides and perused the case records. The imported material has been classified by the Department under CTH 3901 which is meant for plastic meterials in primary form. As per the opinion dated 21.09.2011 given by & CIPET, Ahmedabad also the imported material represent Regrined Granules produced from Scrap products. In view of the facts available on records, it is observed that imported material is regenerated granules made from single thermoplastic material which has been classified in the CTH 3901. Such regenerated/Regrinded Granules can not be considered as waste & Scrap to which P. NO. 392 (Pn)/92-97 dated 01.01.1997 is applicable Department is not seeking change in the classification of the Imported goods under CTH 39.15.
5. In view of the above observation and the case laws relied upon by the Respondent, there is no reason to interfere with the order passed by the first appellate authority. Appeal filed by the Revenue is accordingly rejected.
(Dictated and pronounced in Court) (H.K. Thakur) Member (Technical) govind 3