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M/s D.S. Tyres, Chandigarh Versus Commissioner of Customs And Central Excise And Service Tax, Noida

2016 (3) TMI 63 - CESTAT NEW DELHI

Payment of Redemption fine and penalty- Import of Old and Used Tyres- Revenue contended that the import of old and used tyres is restricted under Exim Code 40122020 of ITC(HS) Classification 2009-2014 and therefore requires a valid import license issued by Directorate General of Foreign Trade, New Delhi; and that as old and used tyres are covered by B-3140 of Part-B of Schedule III of the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008 (for short, referred to as th .....

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llowed. - Decided in favour of appellant - Customs Appeal No. C/52016/2015-C [SM] - Dated:- 29-1-2016 - S K Mohanty, Member (J) For the Appellant : Mr Piyush Kumar, Adv For the Respondent : Mr D Singh, DR ORDER Per S K Mohanty The brief facts of the case are that the Appellant imported a consignment of 7435 pieces of "Old and Used Tyres" from M/s Jabal Afghanistan Auto Tyres TR.LLC under Invoice No. AKUC-1597 dated 10.08.2013 and Bill of Lading No. GSA/DXB/DEL/131E dated 08.08.2013 and .....

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valid import license issued by Directorate General of Foreign Trade, New Delhi; and that as old and used tyres are covered by B-3140 of Part-B of Schedule III of the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008 (for short, referred to as the "Rules, 2008", the importer requires permission from Ministry of Environment and Forest (MoEF). The show cause notice issued to the appellant culminated in the adjudication order dated 31.12.2014, ordering for con .....

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ned order dated 23.03.2015 has upheld the adjudication order. Hence, the Appellant is in appeal before this Tribunal. 2. Shri Piyush Kumar, the Ld. Advocate appearing for the appellant submitted that the issue arising out of the present dispute is no mere res integra, being covered by the decision of this Tribunal in the case of Jibran Overseas (Final Order No. C/A/51473/2015-Cu[DB]) dated 08.04.2015, holding that MOEF permission is not required for clearance of old and used tyres; and that sinc .....

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