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TMI Blog2004 (8) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (T)]. This appeal is filed by the Revenue against the Order-in-Appeal No. 250/2003-C.E., dated 25-8-2003, passed by the Commissioner of Customs Central Excise (Appeals), Cochin. 2. Shri P.M. Saleem, ld. SDR appearing for the Revenue pleaded that uncoated white cover paper manufactured by the Respondents is cover paper for binding educational text books which is classifiable under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditions are required to be satisfied, that is - (a) GSM should be below 180. (b) It should be uncoated paper and paper board of kind used for writing, printing or other graphic purposes. (c) It should be for writing or printing of paper for educational text books. He stated that - (a) the GSM has already been certified by the Chemical Examiner as 179.4. (b) the pape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 93 (68) E.L.T. 857. (iv) New India Industries Ltd. v. CCE - 1994 (73) E.L.T. 723. He stated that classification has to be determined as per trade/commercial parlance/marketability/and end use. He further pleaded that grammage per square meter is an important criterion for distinguishing paper from the board and for this a substance of 180 gsm/sqmt provides a convenient dividing point. He fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acturer by a State Textbook Publication Corporation or Board. It is not in dispute that it is cover paper for printing of educational text books. Printing is also carried out on the papers of the cover. Therefore, there cannot be a reason to hold that the cover paper is not printing paper for printing of educational text books. He therefore pleaded that in view of the various decisions it is clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducational text books as certified by the Stationery Controller of the Government of Kerala. Therefore it is clearly covered by sub-heading 4802.10. It is not used for binding the text books. Therefore, following the decisions relied upon by the Respondents, we do not find any infirmity in the order of the Commissioner (Appeals). Accordingly the appeal filed by the Revenue is rejected. - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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