9911796707
TMI Blog1999 (1) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... imately, on two grounds. The first, which covers the total duty except for Rs. 3.11 lakhs is on the ground that the paper manufactured by the appellant and cleared as newsprint did not conform to the standards for newsprint prescribed in the Indian Standard Specification No. IS-11688-1986. The remaining duty had been demanded on the quantity of 41499 kgs. alleged to have been cleared without payment of duty. This is the difference in the weight between what was cleared and what was shown in the RG 1 register. 3. The Advocate for the appellant contends that there is no requirement in the tariff that newsprint should conform to the Indian Standard Specifications. Note (3) to Chapter 48 of the tariff defines newsprint as paper intended for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations in IS 11688-1986 for thickness and roughness. In other words the paper has been held to be not newsprint only because it does not confirm to the Indian Standard specifications. 5. There is no requirement in the tariff that for the paper to be classified as newsprint it must conform to any particular specifications. On the other hand Note 3 to Chapter 48 defines it as paper intended for printing of the newspapers. It is significant to note here that Note 3 to Chapter 48 of the HSN Explanatory Notes defines newsprint with regard to pulp composition, presence or absence of sizing, surface roughness and grammage. Note 3 to Chapter 48 to the Customs Tariff is identically worded as this note. The fact that newsprint is defined in the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apers, the goods would have to be considered as newsprint and requirement of the notification would have been satisfied. We therefore direct that this limited aspect be considered afresh by the Commissioner. 7. We are unable to accept the contention that there is a tolerance limit provided in terms of circular of the Board which would permit clearance of newsprint without payment of duty. The duty is upon the weight of the newsprint. The taxable event being the removal from the factory it is the weight of the goods during removal on which duty has to be calculated and paid. The Board s circular cited upon to an earlier circular of 4th January, 1964 which were not produced. It appears that this relates to classification of newsprint, which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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