CESTAT: HDPE Exempt from Customs Duty, Character Unchanged Even After Modification

Vikram Plasticizers Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

Introduction: In a significant ruling by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad, chemically modified High-Density Polyethylene (HDPE) was granted exemption from customs duty. The court opined that even though the HDPE was chemically modified, it still retained its original character, and thus, was covered under exemption Please become a Premium member. If you are already a Premium member, login here to access the full content.