2008 (3) TMI 585

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..... er]. The appellants filed this appeal against confiscation of imported goods namely Polyurethane Resin and imposition of redemption fine and penalty. The issue involved in this case is as to whether the imported goods are hazardous chemicals listed in Part II of Schedule I of the Management, Storage and Import of Hazardous Chemicals Rules, 1989 and the appellant violated the provision of Rul .....

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..... (e) hazardous chemical means- (i) any chemical which satisfies any of the criteria laid down in Part I of Schedule 1 or listed in column 2 of the Part II of this Schedule; (ii) any chemical listed in column 2 of Schedule 2; (iii) any chemical listed in column 2 of Schedule 3; There is no dispute between the parties that the appellants imported Polyurethane Resin which is n .....

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