Catalytic converters as environmental protection equipment were freely importable and not subject to a special import licence.

Catalytic converters used in motor vehicle exhaust systems were treated as environmental protection equipment because they filtered exhaust gases from internal combustion engines and were covered by the relevant HSN notes. They were not air purifiers or air cleaners, so they did not fall within the restricted import category requiring a special licence. On that basis, the goods were freely importable, and the confiscation and penalties could not stand.

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Issues: Whether catalytic converters used in the exhaust systems of motor vehicles were freely importable as environmental protection equipment, or required a special import licence as air purifiers.

Analysis: The goods were used to treat exhaust gases emitted by internal combustion engines and were not air filtration machinery. On the relevant import policy and the Harmonised System of Nomenclature, environmental protection equipment under heading 8421.39.01 was freely importable, while air purifiers and air cleaners under heading 8421.39.09 required a special import licence. Since catalytic converters were machinery for filtering gases and were specifically covered by the HSN notes under the environmental protection equipment heading, they did not fall within the restricted category.

Conclusion: The goods were freely importable without a licence, and the confiscation and penalties could not stand.

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