2011 (5) TMI 68

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..... ngudi Range that goods imported under the six Bills of Entry,have been received by the assessees and are still available in their warehouse premises - Therefore they are not required to obtain one time registration with the Ministry of Environment and Forests, in the light of Rule 3(k), Rule 5 & 6 - Hence, set aside the impugned order and allow the appealin favour of assessee - C/240/2010 - F .....

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..... e powers conferred by Section 6, 8 25 of the Environment (Protection) Act, 1986, the Batteries (Management and Handling) Rules, 2001 have been notified. The definition of importer is contained in Rule 3(k) importer has been defined as a person who imports new lead acid batteries or components containing lead thereof for the purpose of sale . Rule 5 requires registration of importers with the Min .....

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