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Issues: Whether imported old and used tyres fit for reuse fall within the exclusion in Entry B3140 of Schedule III to the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008, and whether their clearance could be denied for want of permission from the Ministry of Environment and Forests.
Analysis: The imported goods were found to be used tyres capable of reuse and not waste pneumatic tyres. On that basis, they fell within the exclusion clause of Entry B3140, which governs waste pneumatic tyres and not second-hand tyres meant for reuse. Since the goods were not hazardous waste within the meaning of the Rules, import clearance did not require prior permission from the Ministry of Environment and Forests. The Tribunal also accepted the view already taken by the High Court on the same issue, and found no illegality in allowing release of the goods on payment of redemption fine and penalty.
Conclusion: The import was not hit by the hazardous waste rules, and the clearance of the tyres on payment of redemption fine and penalty was /justified; the finding is in favour of the assessee.
Final Conclusion: The appeal failed, and the order allowing release of the imported used tyres on payment of redemption fine and penalty was sustained.
Ratio Decidendi: Used pneumatic tyres fit for reuse are not waste pneumatic tyres under Entry B3140 of Schedule III to the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008, and therefore their import is not prohibited on the ground of hazardous waste control.