Classification of imported synthetic waste upheld where Tribunal's factual finding on waste character was left undisturbed.

Imported synthetic waste was treated as waste arising from the conversion of man-made fibres into yarn, because the Tribunal's factual finding was supported by the record and the Department produced no material to displace it. The Supreme Court declined to interfere with that factual determination and upheld classification of the goods under the tariff entry applicable to waste rather than fibre. The appeal therefore failed.

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Issues: Whether the imported synthetic waste was correctly classified under the tariff entry applied by the Department, and whether the Tribunal's factual finding that the goods were waste called for interference.

Analysis: The imported goods were found, on the material before the Tribunal, to be waste arising in the process of conversion of man-made fibres into yarn. The Tribunal accepted that the Department had not produced material to displace that factual conclusion and treated the goods as waste rather than as fibre. The Court declined to interfere with that factual determination.

Conclusion: The classification of the goods as waste was upheld and the appeal failed.

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