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Issues: Classification of imported glazed newsprint under Customs Tariff Heading 4802.60 and general exemption under 121.
Classification under Customs Tariff Heading 4802.60: The case involved the classification of imported glazed newsprint in reels under Customs Tariff Heading 4802.60 and the benefit of general exemption under 121 at Nil rate of Customs duty. The adjudicating authority held that all types of newsprints fell under heading 4801 from 1-1-1996, attracting a 10% import duty under Notifications 83/96 and 84/96 Customs. The appellant contended that glazed newsprints should be classified under heading 4802.60 with a Nil rate of duty under general exemption No. 121. The Commissioner of Customs (Appeals) upheld the adjudicating authority's decision, stating that heading 4801 covered all types of newsprints, and the specific description provided by this heading was more appropriate than heading 4802, which did not cover newsprints at all. The appellant's absence and lack of representation led to the dismissal of the appeal on both default and merits grounds. General Exemption under 121: The appellant claimed that the glazed newsprints should be classified under heading No. 4802.60 with a Nil rate of duty based on general exemption No. 121. However, the Commissioner (Appeals) noted that heading 4801 specifically covered newsprints in rolls or sheets, making it the correct heading for classification. The Commissioner emphasized that all types of newsprints were covered by Notification No. 83/96 dated 29-10-96, attracting a concessional rate of duty of 10%. The Commissioner found no basis to interfere with the adjudicating authority's decision and rejected the appeal, considering the appellant's non-diligence in the matter. The dismissal of the appeal was based on both procedural default and the merits of the case.
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