9911796707
TMI Blog1999 (5) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal filed by the Revenue the matter relates to the classification of goods imported - Adhesive Pads with loose sheet of papers cut to shape and size and having a self-adhesive coating in each sheet for self-sticking. The Additional Commissioner of Customs had held that the goods imported for Import Policy, 1992-97 would fall under Heading No. 48231100.90 of the ITC (HS) Classification and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eding to deal with the matter on merits, after hearing Shri T. Premkumar, learned SDR. 5. Shri T. Premkumar, learned SDR submitted that the classification under the Customs Tariff was not an issue before the learned Commissioner of Customs (Appeals). He had gone beyond his jurisdiction to determine the classification under the Customs Tariff. The goods were consumer goods and required specific l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paper-board; albums for samples or for collections and book covers, of paper or paperboard 8. We find that the Import Trade (Contro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g No. 48.20 and sub-heading No. 4820.90. On that analogy, we consider that under the Import (Control) Classification, the goods in question will be classifiable under sub-heading No. 48209000.10 which covered the goods otherwise classifiable under Heading No. 48.20, but which were of a kind classified under Consumer Goods. The Customs Authorities have considered them as consumer goods. Their impor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
