2017 (9) TMI 401

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....brief facts of the case are that the respondent had imported Old and Used Tyres of different sizes from M/s Ashqueen International FZC, Sharjah (UAE), Sought clearance of impugned goods claiming classification under CTH 40122020 attracting BCD 10%, CVD-Nil and Ed. Cess @ 2% and additional duty of Customs @ 4% by filing Bills of Entry No.4424964 dated 22.01.2014 through CHA M/s Om Shri Logistics. 3. The grounds of appeal taken by the revenue is that the Commissioner (Appeals) have relied upon Final Order No.C/A/51473/2015 CU[DB] dated 08.04.2015 in the case of M/s Jibran Overseas, New Delhi, wherein a Division Bench of this Tribunal allowed clearance of imported used   old tyres on payment of redemption fine and penalty, as the sa....

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....e re-used and have a minimum residual life of about 45-55% of the new tyres. The case of the department is that the tyres, which were being imported by the assessee would have to have permission for import into the country under Entry B3140. The Entry B3140 is quoted hereunder:- "Waste pneumatic tyres, excluding those which do not lead to resource recovery, recycling, reclamation or direct reuse" The Tribunal has recorded a clear finding with regard to the item, which is sought to be imported by the assessee that it is not a waste tyre rather it is a re-usable tyre, which falls within the exclusion clause of the entry. The Tribunal, therefore, has rightly come to the conclusion that the imported goods were not hit by the mischief of h....

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....ich are to be reused. At this juncture reference may be made to the Chapter 40 of the CTI (HS) Classification of Export and Import Items, which clearly shows that there exists a category of Used Pneumatic tyres which fall under Exim Code 4012 20. Insofar as waste pneumatic tyres are concerned, they, prima facie, would be covered under heading 4004 which reads thus:  Waste, parings and scrap rubber (other than hard rubber) and powders and granules obtained therefrom." 16. In the absence of any power conferred upon the Ministry of Environment and Forests, to specify any additional category of hazardous wastes being traceable to any provisions of the Page 9 of 11 HC-NIC Page 9 of 11 Created On Fri Sep 01 14:34:49 IST 2017 C/CA/9587/2015 ....