https://www.taxtmi.com/caselaws?id=89818 PVC scrap imported as flakes was considered against Paragraph 27(2) of the Import Trade Control Handbook 1992-1997, which covered plastic waste requiring an import licence. Technical opinion indicated the material could be treated as primary form PVC usable directly for applications, so the distinction between waste and scrap was applied in favour of the importer. The lower import price was not treated as conclusive proof that the goods were waste. Earlier departmental decisions were distinguished, and authority supporting the view that plastic scrap was not covered by Paragraph 27(2) was followed. The import was therefore not treated as prohibited plastic waste, and confiscation and penalty were not sustained. en-us Tue, 04 Aug 1998 00:00:00 +0530 Thu, 29 Sep 2011 18:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89818 PVC scrap imported as flakes was considered against Paragraph 27(2) of the Import Trade Control Handbook 1992-1997, which covered plastic waste requiring an import licence. Technical opinion indicated the material could be treated as primary form PVC usable directly for applications, so the distinction between waste and scrap was applied in favour of the importer. The lower import price was not treated as conclusive proof that the goods were waste. Earlier departmental decisions were distinguished, and authority supporting the view that plastic scrap was not covered by Paragraph 27(2) was followed. The import was therefore not treated as prohibited plastic waste, and confiscation and penalty were not sustained. Case-Laws Customs Tue, 04 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89818