2017 (9) TMI 1208

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..... Govind Dixit, DR ORDER Per: V. Padmanabhan All these five appeals are filed against various Orders-in-Original, but deal with similar issues and hence are being disposed-of through common order. The appellants imported mix plastic material (plant sweeping HDPE). Department was of the view that these goods will be classifiable under CTH 3915 and will require import licence in terms of the Pu....

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....orted goods are a mix of thermo plastic material in primary form and hence cannot be considered as waste. Accordingly, he submitted that the confiscation of goods ordered by the adjudicating authority was required to be set-aside. 5. The ld DR justified the impugned order. He submitted that the test report clearly indicates that the imported goods are nothing but waste of plastics which require i....

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....that (i) import of plastic waste/scrap (except PET bottle waste/scrap) shall be permitted only against a licence. The description/definition of the Plastic waste/scrap for this purpose would be:- "Plastic scrap/waste constitute those fractions generated by various plastic processing operations or those fractions generated in the production process of plastics in a plant, which have not been put ....

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....and scrap and would be covered by the above public notice. This has been confirmed by way of test report of CIPET, Bhopal. Hence, the imported goods require an import licence which was not produced by the appellant. Consequently, the goods are liable for confiscation in terms of Section 111(d) of the Customs Act, 1962. 9. It is further seen that the appellants have also mis-declared the value of ....