9911796707
TMI Blog1996 (4) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... Item, they did not have any import licence. The department, objected to the clearance on the ground that the said goods were hazardous waste as laid down in Para 156 (H) Entry No. 8 of EXIM Policy, 1992-97 (as modified upto 31-3-1995). The objection was also raised that the import was not valid vide Para 5 of the said Policy Book, as the Shipment of the goods had taken place on 10-4-1995 and 11-4-1995 and that there was no confirmed contract entered into before the import of hazardous wastes was prohibited by an amendment dated 31-3-1995. The appellants pleaded that this was not the hazardous waste and was no covered under the prohibition and also pleaded that contract was entered into on 20-2-1995 which was confirmed by the supplier on 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by American with Canadian Institutions to the effect that used oil would not fall within the category of Hazardous Waste. On the other point the ld. Advocate has submitted that a confirmed contract was already entered into as early as on 20-3-1995 and hence, they were protected by the [transitory] provisions incorporated in Para 5 of the Policy Book. 3. Shri K.M. Mondal, the ld. SDR however has submitted that going by the provisions of Hazardous Waste (Management and Handling) Rules, 1989, Waste Oil and Oil Emulsions have been taken as Hazardous Waste. Referring to the Invoice and the Bill of Entry, he submits that what is imported is Waste Oil. He also submits that there is no distinction between the used oil and waste Oil, so far as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, and now it is not possible to analyse the same. Report of the analysis conducted by Punjab Test House is in relation to the import by some other persons and in absence of any positive evidence, it cannot be held that the composition of the used oil imported by that party was identical to the one imported by the present appellant. The said test report therefore does not help the appellants in establishing that the oil imported by them is not Hazardous Waste. 5. Under these circumstances it is not possible to accept the contention raised by the appellants as to the oil imported being not covered under the prohibited entry in the Policy. 6. The provisions of Para 5 of the Policy Book also would not assist the appellant as there is no ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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