TaxTMI 
TaxTMI 
2013 (8) TMI 67
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....and were ordered to be cleared out of customs charge. However, at this stage the consignment was stopped by the SIIB Officers who conducted 100% examination and on examination the goods appeared to be old and used. 1.2 The goods were shown to a Chartered Engineer Sh. R.K.Aggarwal, on 02.03.2012, who after examining the goods on test check basis, gave an opinion that the goods are old and used and in some cases reconditioned and that it is difficult to comment on the extent of usage. Based on this opinion of the Chartered Engineer and keeping in view the Board's Circular No.27/2011-Cus. dt. 04.07.2011, the Department was of the view that these goods are e-waste whose import is restricted under Import Export Policy 2009-14 read with Board'....
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.... Counsel for the appellant, pleaded that the entire case of the Department is based on Chartered Engineer's report, that the Chartered Engineer while giving opinion that the goods are old and used has nowhere stated that goods are in the nature of e-waste or Hazardous Waste, that no opinion in this regard from the MOEF has been obtained, that in view of this, the findings of the lower authorities that the goods imported are Hazardous e-waste is without any basis that at the tune of import, there were no rules to determine as to what is e-waste and the e-waste (Management & Handling) Rules, into force w.e.f. 01.05.2012, that the goods imported are stock lot consignment and not consignment of used goods and hence the same are not restricted f....
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....e to prolonged usage of the CR tubes. I found electrical wires being cut from the small populated PCB mounted on the deflection yoke, which happens when the same is being dismounted from the original mountings. 2. The CRT are also found to be repainted at the back portion including where HV Anode Wire/Suction Cup is to be put so as to cover up scratches, which normally occurs at the time of dis-mountings of HV Anode Wire/Suction Cup and other parts like Deflection yoke etc. 3. In some pcs. The potion of mounting of deflection yoke is found to be changed, indicating that the deflection yoke is re-fixed on the same, which would not happen when the same is fixed originally. 4. I have found differ....
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....e is issued without any prejudice and is correct to the best of my knowledge and judgment. -(RUD-3). 6. Though the appellant claim that goods are stock lot, they have not seriously disputed the above opinion of the Chartered Engineer and their plea is that the goods are not e-waste or Hazardous Waste as there is no such remark in the Chartered Engineer's report. On going through this report I am of the view that the goods have to be treated as old and used/reconditioned Datagraphic Display Tubes. The point of dispute which now remains to be decided is as to whether at the time of import i.e. Dec/2011, the import of these goods was restricted. In this regard the ld. Departmental Representative relies upon the Board's Circular No. 27/2011-....
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....ly for recycling or recovery or re-use. Rule 14 mentions the conditions for import or export of certain categories of Hazardous Waste for recycling or re-use. Under Rule 14(1), import or export of Hazardous Wastes specified in Schedule-III shall be regulated in accordance with the conditions laid down in the said schedule and as per Rule 14(2), import of Hazardous Waste specified in part B of Schedule-III does not require "prior informed consent" of the country from which the waste has been imported. As per Schedule-III, Part B, the wastes listed therein having no star (*) can be imported into the country only with the permission of the MOEF. Rule 16 prescribes the procedure for obtaining permission from MOEF for import of wastes covered un....