Import of Recycled Plastic Granules or Flakes Powder are Classifiable under ‘Plastic Stickers’ which is not Hazardous in nature: CESTAT [Read Order]

Import of Recycled Plastic Granules - Plastic Granules - Recycled Plastic Granules - Flakes - taxscan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the import of recycled plastic granules or flakes powder is classifiable under the category of plastic stickers which was considered as not hazardous.  Prakash Parekh, the appellant assessee was located in the Special Economic Zone (SEZ) and engaged in the…

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