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TMI Blog1999 (5) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... grawal, Member (T)]. These are three appeals filed by the Revenue involving the issue whether the benefit of Notification 341/76-Cus., dated 7-4-76 is available to the goods described as both sides coated multi-layered pasted art board . 2. When the matters were called, none of the respondents were present in spite of notice. We, therefore, heard Shri Sumit K. Das, ld. D.R. and perused th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed multi-layered paper board, the benefit of notification cannot be extended. He also submitted that the imported goods have been specifically described as art board and not as paste board or multi-layered board. Art board is not specifically mentioned in the Notification No. 341/76-Cus. and accordingly, the Collector (Appeals) should not have allowed the benefit of the notification to the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also confirmed that the product was multi-layered coated paste board. The notification provides partial exemption from payment of duty to the multi-layered board and as the product, imported by the respondents, was multi-layered board, the benefit of notification cannot be denied merely, because these were coated on both sides. The other plea of the learned D.R. was that it is an art board. This p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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