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2016 (12) TMI 1032 - ALLAHABAD HIGH COURTClassification of imported goods - old and used tyres - hazardous goods or not - whether the tyres imported by the assessee would have to have permission of MOEF for import into the country under Entry B3140? - Held that: - The Tribunal has recorded a clear finding with regard to the item, which is sought to be imported by the assessee that it is not a waste tyre rather it is a re-usable tyre, which falls within the exclusion clause of the entry. The Tribunal, therefore, has rightly come to the conclusion that the imported goods were not hit by the mischief of hazardous waste and could not be defined as hazardous waste and, therefore, their import did not require the permission of the MOEF - re-usable tyres falls within the exclusion clause of the entry - appeal allowed in favor of appellant-assessee.
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