https://www.taxtmi.com/caselaws?id=123781 Imported polyurethane resin was not shown to be listed in the Schedule to the Management, Storage and Import of Hazardous Chemicals Rules, 1989, and liability under Rule 18(2) depends on the chemical actually imported being a scheduled hazardous chemical. The Rules did not permit treating the product as hazardous merely on an assumed composition-based inclusion when the imported item itself was not specifically listed. As the regulatory basis for treating the import as prohibited or controlled under the cited provisions failed, confiscation, redemption fine and penalty were not sustainable. en-us Tue, 11 Mar 2008 00:00:00 +0530 Thu, 20 Sep 2012 14:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123781 Imported polyurethane resin was not shown to be listed in the Schedule to the Management, Storage and Import of Hazardous Chemicals Rules, 1989, and liability under Rule 18(2) depends on the chemical actually imported being a scheduled hazardous chemical. The Rules did not permit treating the product as hazardous merely on an assumed composition-based inclusion when the imported item itself was not specifically listed. As the regulatory basis for treating the import as prohibited or controlled under the cited provisions failed, confiscation, redemption fine and penalty were not sustainable. Case-Laws Customs Tue, 11 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123781