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TMI Blog1994 (9) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... cially and coming to a judicious conclusion. Opposing the plea for admission of this additional evidence, Shri N.C. Sogani, the ld. Conslt. submitted that this report was not available to the lower authorities nor was it disclosed to the appellant and, therefore the Test Report should not be admitted at the stage of appeal. 3. On careful consideration of the arguments of both sides, we find that only at the time of filing the appeal, the Test Report now proposed to be admitted as additional evidence was available to the Department nor the lower authorities who decided the issue earlier had the advantage of having the Test Report and as the matter has been decided on the basis of evidence on record without the Test Report, we, therefore, do not allow the Test report to be taken up at the appeal stage and, therefore, reject the Misc. Application No. Misc/553/94-C. 4. We, therefore, take up the appeal for consideration without going through the contents of the Test Report. The appeal has been filed by the Collector of Customs on the ground that Thermal Papers are classifiable under Customs Tariff Item No. 4811.90. As against this, the appellant claimed classification of Thermal Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h. Sharad Bhansali, the ld. SDR, submitted that Paper in the instant case is not a printing or writing paper; that according to Chief Chemist, CRCL, New Delhi, the sample had the characteristic of pressure sensitive paper and was other than waste paper; that Chapter 37 covers sensitised paper whether or not developed or exposed; that in the case of Thermal sensitised paper there is no question of exposing or developing as these are essential for Photographic use; that the Collector s conference held on 24th and 25th March, 1977 had recommended classification of heat sensitised cardiographic paper under Heading 4801/21(1); that Hon ble Tribunal in the case of Cosmos Enterprises v. Collector of Customs, reported in 1992 (61) E.L.T. 754 had decided that Thermal Printing Paper similar to Thermal Paper is classifiable under Heading 4811 of Customs Tariff Act. The ld. SDR also referred to Chapter Notes under Chapter 37 and Chapter Notes under Chapter 48 saying that the goods classifiable under Chapter 37 (37.03) of the HSN wherein it has been specifically laid down that, this heading covers all sensitised unexposed Photographic paper, Paper Board and Textiles, Flat or rolled; that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported by the Oxford English Dictionary Vol. II, IInd Edition, 1989 reading as :- Any process of writing or drawing effected or developed by the influence of heat. That in Materials and Technology wood Fibres, Plastic/Photograph by Longman, 1973 Edition clearly lays down about Thermographic materials and processess as :- A Thermographic material is a material which is exposed to heat instead of light, but usually any copying material in which use is made of heat sensitive products is named a thermographic material. The development of Thermographic materials is based on the increasing need for a material which does not require a further treatment after exposure or can be treated without use of liquid (especially for copying of letters or other documents in the office). Similarly, in Chamber s Science and Technology Directory on Page 898, Thermography is defined as the use of radiant heat emitted by the body to construct images of increased heat emission which can indicate tumours or inflammation. Again in Longman Dictionary of English Language, thermography has been defined as :- a process of writing or printing involving heat especially a process in which a printed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing paper coated on one side (or both side) with organic substance, Heading 48.10 also stands ruled out. In such an event, the only heading under Chapter 48 (chapter deals with paper, paper board and articles thereof) is Heading 4811. Therefore, reference to sub-headings 48.10.10, 48.10.29 and 48.10.90 all become irrelevant because the subject goods as already revealed by Test Report is coated with organic substance and not inorganic substance. Consequently, thermal paper have organic thermal colouring substance falls under 48.11.90" 13. Revenue also relied on the judgment of the Tribunal in the case of Cosmos Enterprises v. CC, reported in 1992 (61) E.L.T. 754 (Tri.) = 1992 (41) ECR 185 wherein the Tribunal had come to the decision on the ground that there is no dispute that the impugned goods in question are not cut to size or shape and, further there is no dispute that the width of the strips/rolls exceeds 15 cm. Therefore, both by virtue of word of Heading 4823 and note 7 to Chapter 48 the goods are squarely out from the purview of 4823 and fall for classification under Heading 4811.90. In the case before us we find that the competing entries are not the sub-headings of Chap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Tariff Heading 37.03 reads : Papers and paperboards for thermography, other than transfer papers of heading 48.16 shall be included for purpose of classification under Tariff Heading 37.03. 18. Customs Tariff Heading 48.11 reads : Paper, Paper board, Cellulose Wadding and Webs of Cellulose Fibres, Coated, Impregnated, Covered, Surface-coloured, Surface-decorated or printed, in Rolls or Sheets other than Goods of Headings No. 48.03, 48.09, 48.10 or 48.18. On a close reading of the two entries the basic difference between the two entries is that wherever the paper is coated or impregnated, it will fall under Chapter Heading 48. 19. Chapter Note-B of HSN Explanatory Notes on page 509 reads : Photographic paper, paperboard and textiles are included in the Chapter only when unexposed (negative or positive) but not developed; after development, they are proper to Chapter 49 or Section XI. However, Chapter Note-6 of the Customs Tariff Heading No. 48 reads, Paper, Paper board, Cellulose Wadding and Webs of Cellulose Fibres, answering to a description in or more of the Heading Nos. 48.01 to 48.11 are to be classified under that one of such headings which occu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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