2020 (7) TMI 517

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....0 numbers of used ventilators and filed Bill of Entry dt.10.01.2018 for home consumption. The appellant declared the goods to be old and used ventilators with all standard accessories. The same were subjected to first check examination. The Customs officers took help of Chartered Engineer to examine the goods imported. The Chartered Engineer certified that the goods were as declared in the Bill of Entry. It appeared to Revenue that in terms of provisions of sub-rule (6) of Rule 12 of Hazardous and Other Wastes (Management, Handling and Transboundry Movement) Rules 2016 used critical care medical equipment for reuse were declared as prohibited goods for import into India under Schedule VI to the said Rules and since imported goods were used ....

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.... for reuse but for original use. 4. Heard Ld. A.R Shri L. Nandakumar. Shri Nandakumar has submitted that under Schedule VI attached to Hazardous and Other Wastes (Management, Handling and Transboundry Movement) Rules 2016 at Basel No.B1110 used critical care medical equipment for reuse was included. He has further submitted that under the said rules under sub rule (26) of Rule 3 reuse has been defined and reuse includes original use. He has further submitted that under sub-rule (6) of Rule 12 of said rules, import of hazardous and other wastes specified in Schedule VI is not permitted. 5. We have carefully gone through record of the case and submissions made from both sides. On perusal of said Schedule VI of the said Rules, we note th....