https://www.taxtmi.com/caselaws?id=368703 Export consignments packed in poly lactic acid based, biodegradable material were held not to fall within the non-biodegradable plastic targeted by the Plastic Waste (Management and Handling) Rules, 2011. On the test reports and clarification relied upon, the alleged breach of Rule 5(d) and Rule 5(g) was not established. The Tribunal also applied Supreme Court guidance that the Rules do not operate in the same manner for exports by a 100% export oriented unit as they do for domestic sale. As the contravention was not proved, the export goods were not liable to confiscation. en-us Mon, 08 Oct 2018 00:00:00 +0530 Fri, 12 Oct 2018 09:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368703 Export consignments packed in poly lactic acid based, biodegradable material were held not to fall within the non-biodegradable plastic targeted by the Plastic Waste (Management and Handling) Rules, 2011. On the test reports and clarification relied upon, the alleged breach of Rule 5(d) and Rule 5(g) was not established. The Tribunal also applied Supreme Court guidance that the Rules do not operate in the same manner for exports by a 100% export oriented unit as they do for domestic sale. As the contravention was not proved, the export goods were not liable to confiscation. Case-Laws Customs Mon, 08 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368703