https://www.taxtmi.com/caselaws?id=87767 Where an import policy separately used the terms "waste" and "scrap," they were given distinct commercial meanings. Acrylic plastic goods described in the examination report as crushed scrap were not shown by affirmative evidence to be plastic waste, so the licence requirement under the restricted entry did not apply. The goods therefore fell within the licence-free import provision for waste and scrap, and the confiscation and penalty based on lack of licence could not be sustained. en-us Tue, 13 May 1997 00:00:00 +0530 Sat, 10 Sep 2011 11:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87767 Where an import policy separately used the terms "waste" and "scrap," they were given distinct commercial meanings. Acrylic plastic goods described in the examination report as crushed scrap were not shown by affirmative evidence to be plastic waste, so the licence requirement under the restricted entry did not apply. The goods therefore fell within the licence-free import provision for waste and scrap, and the confiscation and penalty based on lack of licence could not be sustained. Case-Laws Customs Tue, 13 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87767