2016 (1) TMI 728 - SCH - Customs

Import of Paper - Whether Waste paper or stock lot of Light Weight Coated Waste Paper in rolls of assorted width - Exemption under Notification No. 21/2002-Cus. - Tribunal has extended the benefit of exemption in 2007 (2) TMI 515 - CESTAT, MUMBAI - Apex Court dismissed the revenue appeal as tax effect involved in the instant appeals is negligible.