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2014 (11) TMI 568 - AT - CustomsConfiscation of used tyres u/s 111(d) - Hazardous waste - Held that:- It is seen from the TNPCB report that the goods fall under Waste Pneumatic Tyres for direct reuse. The adjudicating authority observed that these imported goods are likely to cause danger to health and environment. The adjudicating authority proceeded on the basis of TNPCB report stating that these goods are waste pneumatic tyres and therefore, the goods were imported in violation of the provisions of Hazardous waste (Management, Handling and Transboundary) Rules, 2008. But, the adjudicating authority had not considered the report as a whole that the imported pneumatic tyres are also for direct reuse. The Commissioner (Appeals) had discussed the classification of the goods in detail. In our considered view, it is not necessary to go into the classification of the goods under the Customs Tariff Act, in so far as it is to be determined as to whether the imported goods are in the nature of waste. No clear finding from both the sides that the imported goods are in the nature of used or waste. In our considered view, this should be examined by the adjudicating authority in the light of the decision of the Tribunal in the case of Universal (2013 (11) TMI 856 - CESTAT AHMEDABAD). Accordingly, we direct the adjudicating authority to examine all the issues to the extent of appeals filed by the three importers. - Matter remanded back - Decided in favour of assessee.
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