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    <title>2017 (9) TMI 401 - CESTAT ALLAHABAD</title>
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    <description>Used pneumatic tyres fit for reuse fall outside Entry B3140 of Schedule III to the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008, which concerns waste pneumatic tyres rather than second-hand tyres intended for reuse. Such tyres are therefore not hazardous waste under the Rules and do not require prior permission from the Ministry of Environment and Forests for import clearance. Release of the goods on payment of redemption fine and penalty was considered justified, and the import was not prohibited under hazardous-waste controls.</description>
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      <description>Used pneumatic tyres fit for reuse fall outside Entry B3140 of Schedule III to the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008, which concerns waste pneumatic tyres rather than second-hand tyres intended for reuse. Such tyres are therefore not hazardous waste under the Rules and do not require prior permission from the Ministry of Environment and Forests for import clearance. Release of the goods on payment of redemption fine and penalty was considered justified, and the import was not prohibited under hazardous-waste controls.</description>
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