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2017 (7) TMI 271 - CESTAT CHENNAIImport of restricted item - used tyres of various sizes - Department took a view that the goods though would fall under the category of Hazardous Waste (Management, Handling and Transboundary) Rules, as such permission from Ministry of Environment & Forest is required for such goods which was not produced - confiscation - redemption fine - penalty - Held that: - the very identical issue has been decided in the case of Al-Noor Exports & Imports Vs. Commissioner of Customs [2017 (6) TMI 840 - CESTAT CHENNAI], where it was held that condition that tyres must have a BIS certification except for tyres imported by Original Equipment Manufacturer (OEM), this requirement is restricted only to newly manufactured tyres and are not applicable to used tyres - imported goods cannot be treated as "hazardous waste" - the clearance of goods shall be allowed for home consumption however on payment of redemption fine under section 125 ibid and penalty under section 112(a) ibid which is reduced to 15% and 10% of assessed value respectively - appeal allowed - decided partly in favor of appellant.
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