https://www.taxtmi.com/caselaws?id=84892 Plastic scrap imported under the relevant policy was held not to be interchangeable with plastic waste, because the policy text used those expressions separately and the reference to PET bottle waste showed that the licensing restriction was aimed at material that had lost its original utility. On the record and test report, the goods were described as plastic scrap, not plastic waste, so Para 27(2) did not apply. The licensing requirement had to be traced to the substantive import policy rather than imposed merely through administrative handbook instructions, and the confiscation, redemption fine, and penalty were set aside. en-us Thu, 14 Dec 1995 00:00:00 +0530 Mon, 01 Aug 2011 13:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84892 Plastic scrap imported under the relevant policy was held not to be interchangeable with plastic waste, because the policy text used those expressions separately and the reference to PET bottle waste showed that the licensing restriction was aimed at material that had lost its original utility. On the record and test report, the goods were described as plastic scrap, not plastic waste, so Para 27(2) did not apply. The licensing requirement had to be traced to the substantive import policy rather than imposed merely through administrative handbook instructions, and the confiscation, redemption fine, and penalty were set aside. Case-Laws Customs Thu, 14 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84892