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TMI Blog1987 (8) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... n these appeals is. classification for the purpose of Basic Customs duty on Cartridge Paper of size 22" x 33" and of substance 150 Grams per Sq. Mtr. While the importer claims classification under Heading 48.01/21(3) (other than printing and writing paper) of CTA, the Revenue at the time of import has assessed it under sub-heading (1) (not elsewhere specified) ibid. In appeal, however, the Collector of Central Excise (Appeals), Bombay relying on 1SI-4661 of 1968 accepted the respondent s (appellants before him) claim for classification under sub-heading (3) considering it more appropriate and allowed the appeal. It is this order which is challenged before us by the Collector of Customs, Bombay. 4. From the grounds of appeals we observe th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied to rather strong and rigid printing paper which are used in the advertising field or in book printing . Furthermore, according to the 1S1 glossary of, terms used in paper trade industry, ISI 4661 of 1968 cartridge paper has been defined as a hard sized and strong paper generally fluffing characteristic and offset cartridge paper has been defined as. special variety of hard sized and strong paper generally free from loading and usually with a mat surface with dimensional stability and suitable for offset printing . Government further observe that at P 104 of the Paper Trade Manual by M/s. Raghu Nath Butt and Sons. Ltd., Calcutta offset paper has been defined as a hard, non-stretching non-fluffing Cartridge paper free from cockling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cartridge paper. Government observe that the paper in question has also been admittedly manufactured from bamboo or grass stock and the fact that no rag has been used in the manufacture of the paper in question as contended by the petitioner is no relevance for the purpose of determining whether the said paper is cartridge paper or not. It is therefore seen that the contents and process of manufacture of the paper in question are the same as that of cartridge paper. 12. Govt. observe that from the definitions of the cartridge paper and offset printing paper as given in various books particularly the Paper Trade Manual published by M/s. Raghu Nath Dutt and Sons Ltd., it is seen that more or less all cartridge paper answer to the require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of Item 17(3) would necessarily exclude cartridge paper notwithstanding the fact that it is also capable of use as printing and writing paper. As far as the petitioners contention regarding the use of goods is concerned, Govt. observe that the mere filing of affidavits by the petitioner that the paper in question which is described as offset printing paper is used for offset printing is tantamount to just stating the obvious. It does not take us very far in appreciating the petitioner case unless the said affidavit had indicated that the paper in question was not at all capable of use as cartridge paper and was not considered, as cartridge paper by the trade. From a, perusal of the affidavits, however, Government find that affidavit do n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed out above the use of paper in question as offset printing paper as stated in the affidavits produced is only a general statement of fact which in no way rules out the classification of the said goods as cartridge paper . Hence no fault can be found with the Assistant Collector for placing reliance on the report of the Tariff Commission vis-a-vis the affidavits filed by the petitioners. (which merely stated that offset printing paper in question was used for the purpose of printing) for arriving at the impugned findings by which the goods are held to be classifiable as cartridge paper under Item 17(2) of the First Schedule to the Central Excises and Salt Act, 1944." Heading 48.01/21 is reproduced below :- Paper and paper boar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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