9911796707
TMI Blog2003 (12) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... been denied on the ground that the GSM of paper in question was above the prescribed limit of 70 GSM. 2.The claim of the appellant is that even if the paper is not eligible for classification as newsprint on account of the fact that it is coated paper, it would be eligible for the benefit under Notification No. 23/98 (Serial No. 91) as light weight coated paper . This benefit has been denied on account of the consignment not matching the GSM prescribed under Serial No. 91. We may read Serial No. 91 : Light weight coated paper weighing up to 70G/m2 imported by actual users for printing of magazines . It may be mentioned here that prior to the amendment of the entry w.e.f 28-9-98, the GSM mentioned was of 51 g/m2 . 3.The import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also submitted that the need to make provision for tolerance in respect of paper is well recognised inasmuch as the Ministry of Commerce has laid down a tolerance of +/- 10% in GSM of paper under import and export. The appellant has drawn our attention to Note 10 in General Notes for Chemicals Allied Products in the Export Import Policy 1997-2002. This Note reads as under : In case of paper, a variation of +/- 10% 10. in GSM of paper in import and export will be allowed . 5.As against the aforesaid submission of the appellant, the learned SDR would contend that once a specific criterion is stipulated in the exemption notification, the same should be adhered to while subjecting the goods to duty. 6.We have perused the records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ettled that statutes should be construed in such a manner as to subserve the intention of the statute and not to defeat it. In the instant case, since tolerance in the matter of weight per square area is necessitated by the very nature of the goods, it would be irrational not to provide for this necessity. The variation found in the present case is below 10% tolerance provided in the Import Export Policy also. Further, the consignment in question satisfy the other criteria in the entry. 7.In these circumstances, we are of the view that due allowance for variation in gsm of paper should be allowed and concessional assessment granted to the consignment under import. The appeal is allowed in these terms. (Pronounced in open Court on 30- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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