TMI Blog2016 (12) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... ith 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 req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on'ble Tribunal was justified in arriving at the decision that the impugned goods are not Hazardous wastes (Management, Handling and Transboundary Movement) Rules, 2008, their import did not require permission of the MOEF absolute confiscation thereof is not warranted and reducing the redemption fine penalty to 15% 10% of the re-determined value respectively ? (ii) Whether an earlie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have permission for import into the country under Entry B3140. The Entry B3140 is quoted hereunder:- Waste pneumatic tyres, excluding those which do not lead to resource recovery, recycling, reclamation or direct reuse 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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