9911796707
TMI Blog1991 (12) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... (J)]. The issue for consideration in this appeal is whether thermal printing paper imported by the appellants is to be classified under Heading 4823.90 of the Customs Tariff as claimed by them or under Heading 4811.90 as ordered by the Departmental authorities. 2. The appellants had imported a consignment of thermal printing paper in September 1988 and had claimed its clearance as prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the imported paper for Fax machine is a coated paper specifically covered by Heading 48.11 (paper coated, impregnated rolls or sheets) and there being no prohibition against printing paper being included in this Heading. He also accepted the reasoning of the Assistant Collector regarding the width of the paper. Hence this appeal before us. 3. We have heard Shri A.K. Patnaik, learned Consultant f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lose fibres, cut to size or shape; and 4823.59 covers other paper and paper board of a kind used for writing, printing or other graphic purposes. 5. In order to decide which is the most appropriate entry it will be necessary to refer to the Note to Chapter 48 and the HSN Explanatory Notes. The explanatory notes appearing under Heading 48.23 show that only such paper is covered by this entry whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per as the end-use is in built into the Tariff Heading cannot be accepted in view of what has been set out above. The case law cited by the learned Counsel is not applicable to the facts of this case. In the case of Pudumjee Pulp and Paper Mills Ltd. v. Union of India, reported in 1991 (51) E.L.T. 273 (Born.), the Hon ble Bombay High Court dealt with classification of tracing paper - whether under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cut to size and shape and also provides for classification based on width of paper. In the case of Collector of Customs v. New India Industries Ltd. reported in 1990 (47) E.L.T. 83, the Tribunal was only concerned with the eligibility of Document Raw Base Paper to the benefit of Notification 55/86-Cus. and the classification of the goods was not in dispute as both sides affirmed that the correct t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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