https://www.taxtmi.com/caselaws?id=252095 A chemical examiner's report may establish the physical nature of imported goods, but it cannot by itself ermine tariff classification when the issue must be decided on the totality of the evidence and the governing import permission. Here, the consignment was declared as plastic scrap for processing in a 100% EOU in an SEZ, and the exporter's certificate and Letter of Permission supported import of plastic-based waste for conversion and re-export. On that basis, the goods were treated as classifiable under Chapter Heading 3915.00, not 5702.32, and the proposed duty demand, confiscation and penalties could not be sustained. en-us Wed, 24 Sep 2014 00:00:00 +0530 Tue, 12 May 2015 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252095 A chemical examiner's report may establish the physical nature of imported goods, but it cannot by itself ermine tariff classification when the issue must be decided on the totality of the evidence and the governing import permission. Here, the consignment was declared as plastic scrap for processing in a 100% EOU in an SEZ, and the exporter's certificate and Letter of Permission supported import of plastic-based waste for conversion and re-export. On that basis, the goods were treated as classifiable under Chapter Heading 3915.00, not 5702.32, and the proposed duty demand, confiscation and penalties could not be sustained. Case-Laws Customs Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252095