https://www.taxtmi.com/caselaws?id=267868 Imported used pneumatic tyres fit for reuse were held not to fall within Entry B-3140 of Schedule III Part-B of the Hazardous Waste Rules because the entry covers waste tyres, not tyres capable of direct reuse. On that construction, the tyres were not subject to hazardous-waste controls or prior environmental permission on the stated basis. The office memorandum could not create a new prohibition on import or clearance in the absence of statutory authority under the governing Act or rules, and an administrative instruction could not justify refusal of assessment and clearance of the bills of entry. The goods were directed to be assessed and cleared in accordance with the Customs Act, subject to the stated safeguards. en-us Fri, 06 Nov 2015 00:00:00 +0530 Thu, 25 Feb 2016 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267868 Imported used pneumatic tyres fit for reuse were held not to fall within Entry B-3140 of Schedule III Part-B of the Hazardous Waste Rules because the entry covers waste tyres, not tyres capable of direct reuse. On that construction, the tyres were not subject to hazardous-waste controls or prior environmental permission on the stated basis. The office memorandum could not create a new prohibition on import or clearance in the absence of statutory authority under the governing Act or rules, and an administrative instruction could not justify refusal of assessment and clearance of the bills of entry. The goods were directed to be assessed and cleared in accordance with the Customs Act, subject to the stated safeguards. Case-Laws Customs Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267868