By TIOL News Service

MUMBAI, DEC 31, 2013: THE appellant imported ‘Used and Reconditioned Fuji Frontier 370 Printer Processor with Standard Accessories' and claimed classification under Ch. 84 of the Customs Tariff. The adjudicating authority confiscated the goods in question on the ground that goods are Hazardous Waste and also imposed penalty under Section 112 of the Customs Act.

As their appeal was dismissed by the Commissioner (Appeals), the appellant is before the CESTAT.

The appellant relied upon the provisions of Hazardous Wastes (Management, Handling and Trans-boundary Movement) Rules, 2008 and submitted that as per the Rules, Hazardous Waste is “Waste electrical and electronic assemblies scrap (including printed circuit boards) etc.”and appellant had not imported any such hazardous waste. It is further submitted that the Digital Minilab Frontier 340 imported by them which is used for developing photographic films and for printing the photographs, the product literature is relied upon and it is also pleaded that the goods in question is an apparatus and equipment for automatically developing photographic film or paper in rolls &is classifiable under heading 9010 of the Customs Tariff.

The Revenue representative submitted that initially the appellant claimed classification under Chapter 84 of the Customs tariff. Moreover, another importer by the name, M/s Spotlight Photo Studio had imported similar goods and also obtained necessary permission from the Ministry of Environment and Forests, so the appellant also should have obtained such permission.

The Bench held that the goods in question were not waste and scrap of electrical or electronic assemblies but ‘Used and Reconditioned Fuji Frontier 370 Printer Processor with Standard Accessories' which is used for developing photo films as well as digital printing as per the catalogue on record and, therefore, the order holding that the goods in question is a Hazardous Waste is not sustainable.

In the matter of classification, the CESTAT held that since as per the catalogue the machine in question is capable of developing films and thereafter printing the photographs the goods are correctly classifiable under heading 9010 of the Customs Tariff and not under Chapter 84 as alleged by the Revenue.

In fine, the order of the lower authority was set aside and the appeal was allowed.

(See 2013-TIOL-1933-CESTAT-MUM)