https://www.taxtmi.com/caselaws?id=113439 Brass dross was treated as a restricted import only when it fell within the hazardous waste category and was therefore importable only against a licence for processing or reuse. The classification entry had to be read as a whole, with the policy column and import conditions read together. On the facts, the sample was found not to contain any water-soluble chemical compound and did not fall within the hazardous waste category under the applicable waste rules. Confiscation and penalty were therefore unsustainable, and the appeal was allowed. en-us Wed, 21 Apr 2004 00:00:00 +0530 Sat, 05 May 2012 12:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113439 Brass dross was treated as a restricted import only when it fell within the hazardous waste category and was therefore importable only against a licence for processing or reuse. The classification entry had to be read as a whole, with the policy column and import conditions read together. On the facts, the sample was found not to contain any water-soluble chemical compound and did not fall within the hazardous waste category under the applicable waste rules. Confiscation and penalty were therefore unsustainable, and the appeal was allowed. Case-Laws Customs Wed, 21 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113439