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TMI Blog1997 (4) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... orm. In the bill of entry the appellants described the goods as waste paper (white savings and cuttings) P.B. The department alleged that the goods were serviceable paper as against white savings and cuttings as declared in the bill of entry. It was also alleged that CIF value of the goods should be Rs. 4,22,200/- as against the value of Rs. 1,33,204. The respondents submitted that they are regular importers of waste papers; that the goods imported are waste papers and would be used for the manufacture of various grades of pulp; that from the sample it is seen that these are uneven remnants of sheets/rolls, soiled and crumpled sheets and cannot be termed as serviceable; that the rolls do not have wooden cores, the rolls are also not cut in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to above is set aside."On appeal the Collector (Appeals) also observed that the Customs House is at liberty to further mutilate the goods. It was also observed that one course can be to drill the rolls at three/four places, or alternatively, Custom House can seal the goods send it to the Superintendent, Central Excise/Assistant Collector incharge of the factory to store separately and put it for pulping under supervision. Against this order, the present appeal has been filed before us. 3. Shri A.K. Madan, learned SDR appearing for the appellant Commissioner submits that the goods on examination in the docks were found to contain 50% serviceable paper i.e. plain white sheet in roll form, therefore, the goods were of serviceable nature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ha, learned Advocate appearing for the respondents submits that the respondents are composite mill manufacturing paper pulp as well as paper. He submits that the respondents have been importing waste paper regularly for converting into pulp and have been manufacturing paper out of that pulp. The ld. Counsel submits Scrap Specifications Circular 1993 A National Chapter of Institute of Scrap Recycling Industries, Inc defines publication blanks as "Consists of baled unprinted cuttings or sheets of white coated or filled white groundwood content paper," and that hard white savings have been defined as "Consists of baled savings or sheets of all untreated white bond ledger of writing papers. Must be free from printing and groundwood." The ld. Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Therefore on consideration of the totality of the evidence, and applying the ratio of the two decisions of the Tribunal (Supra) to the facts of the present case, we hold that the Additional Collector's order confiscating the goods and imposing personal penalty holding the goods to be printing and writing paper and assessing it to duty as such is not sustainable, and it is accordingly set aside." 5. The learned Counsel also submits that in the case of Kadodra Paper Industries Pvt. Ltd. [1987 (31) E.L.T. 962], the Tribunal held that the appellants had placed orders for use of waste paper as raw material in the manufacture of kraft paper; that the bags are also to be utilised as such raw materials; that they were prepared to mutilate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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