9911796707
|
Home
Issues: Classification of imported art paper under Customs Tariff Act
Issue 1: Refund claims rejection based on weight The case involved the classification of imported art paper by M/s. Sunrise Agencies under the Customs Tariff Act. The Assistant Collector rejected the refund claims citing the weight of the paper as the reason. However, the Appellate Collector disregarded weight as a relevant factor in determining whether the product was paper or board. The Appellate Collector also dismissed the evidence provided by the appellants regarding the use of the imported product for printing, stating that the use for printing was not a decisive factor. The Appellate Collector classified art paper separately under heading 48.07 of the CCCN, excluding it from the category of printing and writing paper under heading 48.01. Issue 2: Proper classification under Customs Tariff Act The appellant challenged the classification decision, arguing that art paper should be classified under heading 48.01/21 (3) of the Customs Tariff Act as "other printing and writing paper." The appellant referred to an earlier order by another Appellate Collector and certain imports of art paper where heading 48.01/21 (3) was accepted by the Department. However, the Tribunal noted that the classification of the imported product should not solely rely on how other goods were cleared in different instances. The Tribunal analyzed the definition of art paper by the Indian Standards Institution and authoritative books, concluding that art paper falls under high-grade writing and printing paper, thus should be classified under heading 48.01/21 (3) of the Customs Tariff Act. Final Decision The Tribunal held that the imported art paper by M/s. Sunrise Agencies should be classified under heading 48.01/21 (3) of the Customs Tariff Act. Consequently, the Tribunal allowed all five appeals filed by the appellants and set aside the orders of the lower authorities. The goods were ordered to be classified under the appropriate heading, leading to the appellants being entitled to the refund claimed in all instances.
|
