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TMI Blog1997 (5) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... artment alleged that the import of the product needed a specific licence and was not an item covered under OGL and hence/the proceedings started. The appellants submitted that import of waste, scrap, seconds, defective, etc. is covered by para 27 of the Hand Book of Procedures based on the Import Policy 1992 to 1997. The appellants argued that the product described in the invoice and the Bill of Entry is acrylic plastic scrap. That they had imported only this product and that this product was covered by pare 27(1) of the Hand Book of Procedures. It was submitted that para 27(2) speaks of waste of various fibres, etc. which require a specific licence and that this para does not speak and include acrylic plastic scrap. It was contended that s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ination by the Customs its findings recorded on the reverse of Bill of Entry concerned states that the product is crushed scrap. He submits that the Department has not placed any evidence on record to show that the product imported by them was not scrap but was waste so as to attract the stipulation in sub-para (2) of para 27 of the Hand Book of Procedures. The ld. Counsel submits that the product imported by the appellants was scrap and since import of scrap has been allowed without a licence in terms of sub-para (1) of para 27 of the Policy, the confiscation of the goods and imposition of penalty is not warranted and prays that the impugned order may be set aside and the appeal may be allowed. 5. Shri Satnam Singh, ld. SDR, appearing fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubber tyres/tubes cut into two pieces may be imported without a licence. Thus, both waste and scrap according to this para can be imported without a licence. However, sub-para (2) stipulated a restriction inter alia providing that the import of acrylic fibre waste, acrylic tow waste, acrylic top waste and all types of plastic wastes (except PET bottle waste) shall not however be permitted except against a licence. A dispute therefore, arose whether the items imported by the appellants was a waste, though, described as a scrap. We find that waste and scrap are two different terms so understood in common parlance. The law also recognizes these terms as two distinct terms and, therefore, they are not synonymous. We also find that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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