https://www.taxtmi.com/caselaws?id=347644 Used pneumatic tyres fit for reuse are not treated as waste pneumatic tyres under Entry B3140 of Schedule III to the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008, so they fall outside the hazardous-waste exclusion and are not covered by the import restriction applicable to waste tyres. On that basis, clearance of such imported tyres does not require prior permission from the Ministry of Environment and Forests. The article also notes that release of the goods on payment of redemption fine and penalty was upheld as legally justified, in line with the view already accepted by the High Court on the same issue. en-us Fri, 01 Sep 2017 00:00:00 +0530 Fri, 08 Sep 2017 06:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347644 Used pneumatic tyres fit for reuse are not treated as waste pneumatic tyres under Entry B3140 of Schedule III to the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008, so they fall outside the hazardous-waste exclusion and are not covered by the import restriction applicable to waste tyres. On that basis, clearance of such imported tyres does not require prior permission from the Ministry of Environment and Forests. The article also notes that release of the goods on payment of redemption fine and penalty was upheld as legally justified, in line with the view already accepted by the High Court on the same issue. Case-Laws Customs Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347644