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TMI Blog1993 (2) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty. An option to clear the goods on payment of a fine of Rs. 20,000/- in lieu of confiscation was given. A penalty of Rs. 10,000/- was also imposed under Section 112 ibid. The appellants main contention in the appeal is that they had placed orders on their suppliers for supply of Waste Paper as described in the Table appended to Notification 219/84-Cus, dated 10-8-1984. Further, the goods were shipped in accordance with Circular PS-83 issued by the Paper Stock Institute of America, which is a commodity division of the National Association for Recycling Industries. They had also produced a Certificate issued by the Defence Logistics Agency, Philadelphia in support of their contention that the paper imported were unused rolls of telety ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r other purposes will not be a bar for its classification as Waste Paper. 4. Smt. Ananya Ray, the learned SDR submitted that the result of 100% examination had not been disputed by the appellants, as a result of which it had come to light that part of the consignment imported by the appellants was not Waste Paper. She also referred to the Explanatory Notes to Heading 47.07, the relevant portion of which was as under :- Waste of paper or paperboard covered by this Heading includes shavings, cuttings, clippings, torn sheets, old newspapers and journals, proof sheets and printers rejects and similar material. The Heading also covers scrap articles of paper or paperboard. Such waste and scrap is normally used for pulping and is often prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of import of the goods under the OGL. Serial No. 261 of Appendix-6, List-8, Part-I under which clearance was claimed is as under :- (1985-1988) Import Policy 261: Paper Waste - for units engaged in the manufacture of pulp paper and paperboard. (Emphasis added) 8. The expression paper waste has not been defined in the policy and would, therefore, have to be given its ordinary meaning. The expression waste itself signifies something which is not fit for normal purposes. Moreover, since the OGL allows imports to units engaged in the manufacture of pulp paper and paperboards, it follows that what is imported has to be necessarily meant for pulping. Thus, import of waste material like cuttings, shavings, etc. which can be utilis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vings, cuttings, clippings, etc. and similar material are covered by this Heading. The goods would therefore fall in the residuary sub-heading 4802.60. 10. Turning now to the question of exemption under Notification 219/84, it may be seen that the Table annexed to the Notification lists as many as 12 different items and 10 of them talk of shavings, cuttings and waste of different types specifically listed therein. The only exception to cuttings, waste etc. are old newspaper, magazine, catalogues and telephone and trade directories which, even in the normal course, become waste material after they become old and are no longer in force or are not read or referred to. In these circumstances we do not consider that what the appellants have im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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