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TMI Blog1987 (10) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... hedule (hereinafter referred to as the Schedule) to the Customs Tariff Act, 1975. The appellants represented against the said classification and sought classification and assessment under heading No. 48.01/21(3) of the Schedule as other printing and writing paper , on the ground that the imported paper has specific properties which rendered its use exclusively for vapour phase heat transfer printing possible. It was also stated that the paper would be used in the appellant s flexographic paper printing press to manufacture heat transfer printing paper which, in turn, would transfer designs on to polyster fabrics involving transfer of dyes to the extent of nearly 90%. It was urged that since the process of manufacture of heat transfer paper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... propriate application for permission of this Tribunal to have the documents admitted as additional evidence. In the circumstances, we cannot look into this document at this stage. 4. It is Shri Rangaswamy s contention that the concept of ordinary printing or ordinary commercial use are extraneous considerations in construing heading 48.01/ 21(3) for other printing and writing paper . In other words, all sorts of printing paper other than news-print covered by sub-heading (2) fall for classification under sub-heading (3). Nor, Shri Rangaswamy rightly contends, is the price factor or the Import Trade Control Policy classification of the goods, decisive of the Customs tariff classification of the goods. Shri Rangaswamy points out that, in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n commerce. The Board takes into account the fact that the printing machine is not an ordinary one but a specialised machine, namely flexographic machine. Then it takes note of the higher price element making the paper not suitable for ordinary printing but only for specialised process of thermo-printing. The Collector, in his order, has taken note of a letter dated 7-6-1981 from the manufacturer, certifying that the product is classified as a sensitized base paper for heat transfer printing. The Collector has referred to an explanatory note to Heading No. 48.13 of the CCCN (Customs Co-operation Council Nomenclature) under the description Heat Transfer Papers and takes the view that the subject product is akin to heat transfer papers. Refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to show that the subject goods are recognized in international trade as printing paper. On the other hand, the Explanatory Notes to the Customs Co-operation Council Nomenclature (CCCN) (which are, no doubt not of a binding nature but are of persuasive value in interpreting the entries in the Customs Tariff Schedule which is patterned on the CCCN) show several examples of what constitutes printing and writing paper . The examples given are : wove paper, laid paper, mould-made paper (imitation hand-made paper), featherweight paper, esparto paper, typewriter paper, duplicating paper, poster paper, bible paper (India paper), bank papers, bank-note papers, imitation art paper. (See page 671 of Vol. II of CCCN Explanatory Notes, Second Editio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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