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TMI Blog1993 (8) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... Base Paper single weight and Uncoated Document Base Paper were classifiable under Headings 4810.11 and 4802.20 respectively and at the same time they were eligible to concessional rate of duty under Notification No. 55/86. The Assistant Collector rejected the claims on the grounds that Baryata Coated Base Paper and Uncoated Document Base Paper were not eligible for the benefit under Notification No. 55/86 since they were not Printing and writing Paper . The appeal filed against the order passed by the Assistant Collector was rejected by the Collector (Appeals). While not contesting the order passed by the Collector (Appeals) in respect of Baryata Coated Base Paper , the appellants have preferred this appeal against the order reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is regard he also referred to the observations of the Collector (Appeals) that at the time of import appellants had claimed the goods as raw material for coating purposes under OGL - Appendix 6 - List 8 - Part I of the Import Policy 1988-91 and not as Writing and Printing Paper under Serial No. 125 of Appendix 2B of the Policy. He argued that the imported Raw Base Paper was not eligible for exemption under Notification No. 55/86 since it was meant to be used for coating purposes and in terms of common or trade parlance it did not belong to any category of printing or writing. He referred to the Tribunal s decision in the case of Bengal Paper Mill Co. v. Collector of Central Excise, West Bengal reported in 1985 (20) E.L.T. 372 and contende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 - - - - - - 2. 48.02 48.10 4823.51 Printing and writing paper having a substance by weight of 25 g/m2 and above, but not exceeding 180 g/ m 2 60% ad valorem It is evident that under the Notification only Printing and writing paper falling under any of the specified headings and having a substance by weight between 25g/m2 was exempted. It is seen that no test was carried out to determine whether the base paper in question was of a substance having weight between 25 g/m2 and 180 g/m2 However, from the impugned order it appears that there is no dispute as regards the question whether the substance by weight was within the limits prescribed in the Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n on the grounds that in order to be eligible for exemption under Notification No. 55/86 the paper in question apart from being classifiable under any of the sub-headings specified in the Notification should also in fact be printing and writing paper. On the basis of the notes to Heading No. 48.02 of the Harmonised System the Collector (Appeals) arrived at the finding that Document Raw Base Paper could not be categorised as Printing and Writing Paper . 7. The appellants while relying on the order passed by the Tribunal in their own case have contended that taking a practical view of the matter the Tribunal had held that Document Raw Base Paper was eligible for the exemption under Notification No. 55/86 since it was capable of being p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the notes to Heading 48.02 of the Harmonised System (HSN). The appellants have contended that it was not legally permissible for the Collector to place reliance on H.S.N. In this regard we find that in the case of Bombay Chemicals Pvt. Ltd. v. Collector of Central Excise reported in 1990 (43) E.L.T. 431 the Tribunal had observed that though the HSN Explanatory Notes are not binding they have a great deal of persuasive value since they reflect the international wisdom and expertise in tariff matters which govern international trade and commerce. We, therefore, do not find any force in the appellants argument that the Collector (Appeals) had erred in referring to the Explanatory Notes to the HSN for determining the scope of the term Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d other paper for office or personal stationery; (6) Ledger paper, adding machine roll paper; (7) Envelope paper and folder paper; (8) Register or recording paper, Corm bond paper, and continuous stationery; (9) Security paper used for cheques, stamps, bank notes or the like." It is evident that Base Papers including the disputed Document Raw Base Paper which are used as a base for photo-sensitive, heat-sensitive, electro-sensitive and other similar varieties of paper and paper boards are distinct from paper and paper board of a kind used for writing and printing on account of different characteristics and usage. 11. In view of the above discussion we are of the view that the disputed Document Raw Base Paper could not be d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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