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TMI Blog1987 (10) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... to duty by the Customs authorities under Heading No. 48.01/21(1) of the Schedule. The appellants later claimed refund of Customs duty and additional duty of Customs on the ground that the paper fell under Heading No. 48.01/21(3) of the Schedule and under Item No. 17(1) of the First Schedule to the Central Excises and Salt Act, 1944 (the Schedule is referred to hereinafter as the CET ) as printing paper and not under Item No. 17(2), CET. The Assistant Collector dismissed the claim on the ground that cartridge paper of substance more than 85 g.s.m. could not be treated as printing and writing paper. He held that it was normally cartridge paper below 85 g.s.m. which was used for printing and writing purposes. The heavier cartridge paper was u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the classification detailed in the paragraph. Cartridge below 85 g.s.m. is shown under the heading printing papers and drawing and cartridge under writing papers . (v) In the Hand-Book of Paper Trade , 1963, published by the Paper Traders Association of India, Bombay, in part-II, under the heading Printings and Drawings , is listed, inter alia, Drawing and Printing Cartridge . And, cartridge paper has been defined as strong, un-bleached or semi-bleached papers, originally made for cartridge manufacture from manila, jute and kraft pulp. Now commonly made engine-sized from wood pulp in white and cream shades for cover papers, book end-papers and cheap drawings . (vi) Paper and Printing Manual by Frederick T. Day has th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Tribunal for the receipt of these documents as additional evidence. In view of these, it was made clear in the course of the hearing that we would not be considering these certificates. 8. We do not consider it necessary to refer to and discuss the decisions referred to by either side in support of their respective stands. This is because we had occasion to consider the classification of cartridge paper of over 85 g.s.m. very recently in Kumar Agencies v. Collector of Customs, Bombay, 1987 (29) E.L.T. 748, in which we held that such paper fell under heading No. 48.01/21(3) of the Customs Tariff Schedule. The corresponding classification under the CET would be Item No. 17(1), This view gains support from the authorities referred to in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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