TMI Blog1991 (2) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : Jyoti Balasundaram, Member (J)]. This is an application arising from the order of the Collector of Customs, Bombay confiscating 69 bales (36 bales of synthetic acrylic waste and 33 bales of wool waste) with an option to redeem the same on payment of a fine, levying duty under Heading 5505.10 of the Customs Tariff (on acrylic synthetic waste on the value as applicable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 per cent polyacrilonitrile and balance wool 30 bales contained scoured wool waste. with small portion of woollen yarn and polyacrilionitrile. On the basis of the test report, it was considered that 36 bales containing synthetic soft waste assessable under Heading 5505.10 and chargeable to higher rate of duty and requiring import licence valid for import of synthetic soft waste and therefore, a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the price of wool waste i.e. US $ 2.5 per kg. He confiscated the entire consignment on the ground of mis-declaration with an option to pay a fine of Rs. 1 lakh in lieu of confiscation and also imposed a penalty. It is this order that is now in challenge before us. 3. We have heard Shri A.G. Jawaharni, Consultant with Shri Raman Sahney, Advocate for the appellants and Shri L.C. Chakroborty, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants that it applies squarely to the facts herein - in this case also we are concerned with waste which is a heterogeneous mixture - we see no reason to take a view different from the earlier one. The predominance of the wool content determines the classification of the imports as wool waste. 5. In the result, following the above ratio, we set aside the impugned order and allow the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
