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Issues: Classification of imported paper under Customs Tariff Act, 1975; Interpretation of heading No. 48.01/21(3) for "other printing and writing paper"; Consideration of special properties of imported paper for heat transfer printing.
In this case, the appellant, M/s. Hindustan Thermo Prints Ltd., imported a consignment of paper classified by customs authorities under heading No. 48.01/21(1) of the Customs Tariff Act, 1975. The appellant contested this classification, arguing for classification under heading No. 48.01/21(3) as "other printing and writing paper" due to the paper's specific properties enabling its exclusive use for vapour phase heat transfer printing. The appellant claimed the imported paper would be used in a flexographic paper printing press for heat transfer printing onto polyester fabrics involving dye transfer. Both the Collector and the Central Board of Excise and Customs upheld the original classification, leading the appellant to file a revision application transferred to the tribunal for consideration. The tribunal noted the appellant's submission of a manufacturer's write-up post the Collector's order, which was not considered by the Collector or the Board due to procedural lapses by the appellant. The tribunal considered arguments regarding the classification of "other printing and writing paper" under heading No. 48.01/21(3), emphasizing that ordinary printing or commercial use should not be decisive factors. The tribunal examined the specialized nature of the printing process involving a flexographic machine and the unique properties of the imported paper for heat transfer printing onto synthetic fabrics. The Board's analysis of the paper's preparation and usage in thermo-printing was crucial in determining the classification under the Customs Tariff Schedule. The Departmental representative contended that printing paper should be defined by the surface it prints on, not the surface printed upon. The tribunal, after reviewing submissions, concluded that price and import control license serial numbers were irrelevant for classification. The tribunal highlighted the absence of international recognition of the imported goods as printing paper and referenced the CCCN Explanatory Notes listing various examples of printing and writing paper, none of which aligned with the imported paper's characteristics. The tribunal noted similarities between the imported paper and heat transfer papers classified under a different heading, emphasizing the transfer of designs to fabric through heat and pressure. Consequently, the tribunal upheld the original classification under heading No. 48.01/21(1) for the imported paper, dismissing the appeal.
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