Hazardous waste classification for zinc ash failed where evidence was insufficient and import conditions were met.

Zinc ash imported for use was not proved to be hazardous waste because the record lacked cogent evidence from the Revenue, while the test report showed substantial zinc content. Prior treatment of similar zinc ash as non-hazardous, along with compliance with import-related conditions and pollution control requirements, supported permissibility of import under OGL. On that footing, confiscation and denial of import permission could not be sustained, and the import was held permissible.

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Issues: Whether zinc ash imported by the appellant was to be treated as hazardous waste and, if not, whether its import was permissible under OGL.

Analysis: The imported material was supported by test report showing substantial zinc content, and the record did not contain any material from the Revenue establishing that the zinc ash was hazardous in nature. The earlier treatment of similar zinc ash as non-hazardous, together with compliance with the relevant import-related conditions and pollution control requirements, supported the appellant's case. In the absence of cogent material to classify the goods as hazardous waste, confiscation and denial of import permission could not be sustained.

Conclusion: The zinc ash was not proved to be hazardous waste and the import was held permissible; the appellant succeeded.

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