https://www.taxtmi.com/caselaws?id=243570 Used and reconditioned printer processors with continuing functional utility were not waste or scrap under the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008, so confiscation on that basis was unsustainable. On classification, the machine's function in developing photographic films and printing photographs brought it within Heading 9010 as photographic film processing equipment, rather than Chapter 84 as automatic data processing machinery. The confiscation and penalty were therefore set aside. en-us Thu, 21 Nov 2013 00:00:00 +0530 Mon, 25 May 2015 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243570 Used and reconditioned printer processors with continuing functional utility were not waste or scrap under the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008, so confiscation on that basis was unsustainable. On classification, the machine's function in developing photographic films and printing photographs brought it within Heading 9010 as photographic film processing equipment, rather than Chapter 84 as automatic data processing machinery. The confiscation and penalty were therefore set aside. Case-Laws Customs Thu, 21 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243570