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and the goods fall under Basel No.B1110 of Part B of Schedule III, which reads as follows:

B1110 Electrical and electronic assemblies
- Electronic assemblies consisting only of metals or alloys****
- Waste electrical and electronic assemblies scrap (including printed circuit boards) not containing components such as accumulators and other batteries included on list A, mercury-switches, glass from cathode-ray tubes and other activated glass and PCB-capacitors, or not contaminated with constituents such as cadmium, mercury, lead, polychlorinated biphenyl) or from which these have been removed, to an extent that they do not possess any of the constituents mentioned in Schedule 2 to the extent of concentration limits specified therein.****
a. Though the term "waste" is not defined in the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008, any goods or substances specified in the said schedule have to be treated as hazardous waste. The heading of Part (B) of Schedule III begins with "List of hazardous waste .....". Therefore, whatever is specified in part B of schedule III is to be treated as hazardous waste.
b. There are 3 sub-entries under Basel No.B1110. The second sub-entry begins with 'waste electrical and electronic assemblies'. The 3rd sub-entry begins with 'electrical and electronic assemblies'. Thus, the word waste is missing in the 3rd sub-entry. It is a conscious omission by the legislature with the clear intention of bringing used electrical and electronic assemblies imported for direct re-use under the definition of Hazardous Waste. Waste electrical and electronic assemblies as mentioned in the 2nd sub-entry of Basel No.B1110 cannot be re-used whereas electrical and electronic assemblies mentioned in the 3rd sub-entry of Basel No.B1110 can be re-used. Both are treated as hazardous waste by the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008."

11.3. The above said finding of the respondent is per se incorrect and misconceived, as what is contemplated in Basel No.B1110 of Part B of Schedule III is waste electrical and electronic assemblies. In the present case, what has been imported is not assemblies, but complete machines. It is not a part of a machine. What has been imported is not a waste or disposed of assemblies, but a complete machine, which is in working condition and that has been verified by the Chartered Engineer at the behest of the Customs Department. The Chartered Engineer certified that the machines are in working condition with residual life. This fact is not disputed by the respondent. Therefore, on misconceived interpretation, by placing reliance on Part B of Schedule III, the respondent is trying to bring a complete machine under the category of electrical and electronic assembly and treating it as a waste, for which reliance has been placed on the definition of the words "waste" and "disposal" in terms of Basel Convention. The Customs Department has not given any specific finding based on verification of the machines that what is imported is waste, which by reason of its physical, chemical, reactive, toxic, flammable, explosive or corrosive characteristics causes danger or is likely to cause danger to health or environment, whether alone or when in contact with other wastes or substances. In the absence of such a finding, merely on the basis of various definitions, the goods imported cannot be said to be waste. On a overall reading of the order, it is clear that the authority has tried to give an interpretation in such a manner that the goods imported will fall under the category of hazardous waste, without satisfying himself as to whether the goods imported are hazardous waste per se.