Hazardous waste classification and customs tariff treatment of used printer processors turned on functional utility and machine purpose.

Used and reconditioned printer processors with continuing functional utility were not waste or scrap under the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008, so confiscation on that basis was unsustainable. On classification, the machine's function in developing photographic films and printing photographs brought it within Heading 9010 as photographic film processing equipment, rather than Chapter 84 as automatic data processing machinery. The confiscation and penalty were therefore set aside.

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Issues: (i) Whether the imported used and reconditioned printer processor was liable to be treated as hazardous waste under the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008. (ii) Whether the goods were classifiable under Chapter 84 of the Customs Tariff or under Heading 9010 of the Customs Tariff.

Issue (i): Whether the imported used and reconditioned printer processor was liable to be treated as hazardous waste under the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008.

Analysis: The goods were found to be used and reconditioned equipment meant for developing photographic films and digital printing. The hazardous waste rules cover waste electrical or electronic assemblies and scrap, whereas the imported goods were not waste or scrap. The record and catalogue showed that the machine retained functional utility and was not covered by the waste regime.

Conclusion: The goods were not hazardous waste and the confiscation on that ground was unsustainable.

Issue (ii): Whether the goods were classifiable under Chapter 84 of the Customs Tariff or under Heading 9010 of the Customs Tariff.

Analysis: The catalogue showed that the machine was capable of developing photographic films and printing photographs. Chapter 84 covers automatic data processing machinery and units thereof, whereas Heading 9010 covers apparatus and equipment for photographic film processing. On the functional description of the machine, the appropriate classification was Heading 9010.

Conclusion: The goods were classifiable under Heading 9010 of the Customs Tariff and not under Chapter 84.

Final Conclusion: The order of confiscation and penalty could not be sustained, and the appeal succeeded with the impugned order being set aside.

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