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TMI Blog1987 (10) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... n, the consignment was found to contain what the customs authorities held to be good white plain paper and cut sizes of art paper which could be used as stationery and for printing. These, according to the customs authorities, did not qualify for the description waste paper . While that part of the consignment which was considered to be genuine waste paper was permitted to be cleared under Open General Licence, the aforesaid goods (3036 kgs.) were detained for action under the Import Control Law and for charge of duty. The value of the goods was estimated by the customs at Rs. 30,0007- c.i.f. on the basis of available documents and market inquiry which also is stated to have revealed that the so-called waste paper was useful as stationer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /79 exempts waste paper or waste paper board falling within Chapter 47 of the Schedule when imported for manufacture of pulp for use in paper or paper board making from whole of the customs duty and additional duty leviable thereon subject to execution of a bond as laid down therein. In this connection, Shri Lakshmi Kumaran, submits that the words - fit only or use in paper making qualify only scrap articles of paper or paper board and not waste paper and waste paper board . Looking at the words and the punctuation employed, this contention is well-founded. The explanatory notes under Heading No. 47.02 of Customs Cooperation Council Nomenclature (CCCN) (p. 665 Vol.2), states that waste paper covered by this heading includes sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, after the entire consignment of 257 bales was examined, the cut sizes of art paper and plain white paper were segregated and packed in 37 bundles and the remaining goods were packed into 275 bales. All these circumstances point to the distinct probability that the subject goods were supplied, and imported, as waste paper and not as paper for use in printing and writing. In this view of the matter, we do not find substance in the Sr. D.R. s contention that the goods in the condition in which they were imported pointed to their being not waste paper but paper fit for printing or writing. 4. In the result, we hold that the subject goods should be considered as waste paper eligible for duty concession in terms of Notification No. 234/79, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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