https://www.taxtmi.com/caselaws?id=253251 Imported used tyres were held not to be conclusively established as waste pneumatic tyres on the existing record, because the inspection material did not clearly determine whether they were waste or usable tyres. The classification issue under the Hazardous Waste Rules therefore required fresh examination and the confiscation and re-export controversy was remitted for de novo adjudication. On BIS certification, the governing instruction was read as applying only to newly manufactured tyres and tubes, not to old and used tyres, so no BIS certificate was required for their import. en-us Thu, 26 Jun 2014 00:00:00 +0530 Wed, 19 Nov 2014 10:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253251 Imported used tyres were held not to be conclusively established as waste pneumatic tyres on the existing record, because the inspection material did not clearly determine whether they were waste or usable tyres. The classification issue under the Hazardous Waste Rules therefore required fresh examination and the confiscation and re-export controversy was remitted for de novo adjudication. On BIS certification, the governing instruction was read as applying only to newly manufactured tyres and tubes, not to old and used tyres, so no BIS certificate was required for their import. Case-Laws Customs Thu, 26 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253251