2003 (2) TMI 252 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the classification of imported goods as kraft paper under Heading 4804.59 of Customs Tariff. The redemption fine was reduced to Rs. 50,000.00 from Rs. 1 lakh. Appellants' contention of classifying the goods as scrap paper under heading 4070.90 was rejected.