9911796707
TMI Blog1990 (8) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the department allowed clearance of several consignments of impugned goods assessing them under Heading 4811.29 read with Notification 219/80. Thus the Asstt. Collector cannot change the established practice of assessment suddenly. They further stated that for the sake of Customs duty the Asstt. Collector classified the impugned goods under Heading 4823.20. For the purpose of levy of additional duty the impugned goods cannot be classified under Heading 4823.90. They further stated that as per test report the impugned goods are impregnated paper and Collector (Appeals) ordered to classify such goods under Heading 48.11 vide Order No. 479/90/BCH dated 14-3-1990. Therefore the appellants claim that the impugned goods are eligible for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the C.V.D and to the sub-heading under Heading 48.23. 5. From the photo-copy of the Triplicate copy of Bill of Entry produced by the learned Advocate it is observed that the goods have been classified for the purpose of C.V.D. under Heading 4823.90. The learned Advocate is pressing the claim for classification under Heading 4823.19. Therefore, there is no dispute so far as the main heading is concerned namely 4823. The dispute is only regarding the sub-heading whether goods should be classified under sub-heading 19 or 90 of Heading 48.23. 6. Heading 48.23 reads as Other paper, paper board, Cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles (emphasis mine) of paper pulp, paper board, cellulose waddi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading 48.23. 8. Sub-heading 4823.90 is preceded by"-" and covers the articles falling under second part of Heading 48.23. Since first part of Heading 48.23 has already been covered by the entry others at 4823.19, the entry Others at 4823.90 has necessarily to be a sub-heading covering the second part of the articles covered by Heading 48.23 namely articles of paper pulp, paper, paper boards, cellulose wadding, or webs of cellulose fibres. 9. The impugned goods have been classified under Heading 48.23. This classification is not in dispute either by the appellants or by the department. So far as the sub-heading is concerned, in view of the above discussions there is no doubt that the correct classification of the impugned goods wou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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