2013 (3) TMI 455

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....ppeals by Revenue against the Order-in-Appeal No. 548 to 550/2011, dated 23-8-2011. There is another appeal by Revenue against Order-in-Appeal No. 604/2011, dated 26-8-2011. The issue involved in all these appeals is the same. So the stay petitions are being considered together. We propose to state the facts of only one set of appeals against the same impugned order since it is representative of other cases. Appeal No. C/316/2011 by importer and C/367/2011 filed by Revenue against the same impugned order 2. The Appellants Imported old and used tyres of various sizes claiming classification under Customs Tariff Item 4012 20 90 with assessable values as under : S. No. Description Sizes (In inches) Quantity (In sets) Un....

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....Environment & Forests, Government of India. (This view was taken on the basis of Inspection Report given by District Environmental Engineer Tamil Nadu Pollution Control Board Chennai District). 5. After due proceedings the adjudicating authority confiscated the goods and allowed re-export of the goods on payment of a redemption fine. Further a penalty was also imposed on the appellant. 6. On appeal, the Commissioner (Appeals) did not pass clear orders on all the issues involved. But he held that the importer has to get clearance from the Ministry of Environment and Forest, GOI and if such clearance is produced the goods may be allowed to be cleared for home consumption. The other issues of prohibition under the import policy and appli....

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....ifiable under CTI 4012 20 20 (restricted) and not under 4012 20 90 as claimed by the appellant. Goods classifiable under CTI 4012 20 90 are freely importable. Goods falling under heading 4012 20 20 is allowed for import if its CIF value is US $ 25 or more. Once the department has come to the conclusion that the goods are classifiable under CTI 4012 20 20 it implies that the goods are not classifiable under CTI 4004 00 00 which covers waste category of tyres. It is the argument of the importer that the control under Hazardous Waste Rules is applicable only to goods classifiable under CTI 4004 00 00. 11. The Appellants submit that the question whether import of old and used tyres need clearance from Delhi Pollution Control Board had come u....

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....ay order for following the same practice. 13. The main argument of the appellant is that the restriction under B3140 of the Hazardous Waste Rule is applicable for waste only and not for tyres which are fit for re-use. 14. The entry B3140 reads as under : Basel No. Description of wastes B3140 Waste pneumatic tyres, excluding those which do not lead to resource recovery, recycling, reclamation or direct re-use 15. It is not disputed that the goods are fit for re-use. So the exclusion clause in the above definition will not apply. Hence the goods are covered by the entry. This policy is not formulated with reference to classification under Customs Tariff. So it is doubtful whether classification adopted for levying customs....