2024-VIL-1036-CESTAT-ALH-CU
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CUSTOMS CESTAT Cases

Customs – Import of Polyester Chips, Benefit of Exemption Notification - appellant filed bills of entry for clearance of "Prime Grade PET/ Polyester Chips" and claimed exemption from basic customs duty under Notification No. 50/2017-Customs dated 30.06.2017 - Department denied the exemption based on the test reports from CIPET, Lucknow which stated that the imported goods were "polyester granules" and not "polyester chips." The appellant's appeal before the Commissioner (Appeals) was dismissed - Whether the appellant is entitled to the exemption from basic customs duty under Notification No. 50/2017-Customs for the imported goods, which were classified as "polyester granules" and not "polyester chips" based on the CIPET test reports – HELD - the technical expert opinion provided by CIPET, which categorically stated that the imported goods were "polyester granules not in chips form," cannot be brushed aside unless countered by specific and cogent evidence - the exemption notifications are to be interpreted strictly, and the burden is on the assessee to show that the case falls within the parameters of the exemption. Since the appellant failed to provide any evidence to contradict the CIPET's technical opinion, the denial of the exemption is valid – Tribunal distinguished the Superfil Products Ltd. case cited by the appellant, as in that case, the technical opinion from the IIT professor stated that the terms "chips" and "granules" were used interchangeably. In the present case, the CIPET's opinion clearly differentiated between "polyester granules" and "polyester chips," which formed the basis for the denial of the exemption - the denial of the exemption from basic customs duty under Notification No. 50/2017-Customs, is upheld and appeal is dismissed
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