9911796707
TMI Blog2005 (7) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... for clearance of waste paper of assorted cup stock, unprinted cup stock, steel mill kraft without oil, milk carton cutting with foil etc., classifying the goods under sub-heading 4707.90 of the Customs Tariff Act 1975 and claiming exemption under Notification No. 21/2002 dated 1-3-2002. The goods were imported in containers at ICD, Moradabad. The Customs Officers on physical examination found that the goods were in the form of rolls of paper and were properly classifiable under Heading 4810.00. Accordingly, assessment order was passed by the Assistant Commissioner of Customs, ICD, Moradabad and the goods were assessed to duty under sub-heading 4810.00 denying the benefit of Notification No. 21/2002 to the respondents and rejecting their cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these were rolls of different variety of paper. 5. Shri Vikas Kumar, learned SDR appearing for the Revenue pleaded that the Commissioner (Appeals) has relied on the opinion of Dr. R.K. Jain, Scientist and Officer-in charge of Central Pulp and Paper Research Institute, Base office, New Delhi in holding that the goods in dispute are waste paper. He stated that this opinion is undate and it was not before the original authority on 17-12-2003 when the assessment order was passed by the original authority. The assessment orders in respect of seven Bills of Entry were passed between 17-12-2003 to 19-12-2003 and Dr. R.K. Jain had stated in his inspection report that he visited ICD, Moradabad on 20-12-2003 to inspect the consignment of imported w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e opinion of Dr. Keswasni of Chemprojects Consulting (P) Ltd., New Delhi dated December 2003. He states that this opinion of Dr. R.K. Jain and Dr. Keswani were not before the original authority and, therefore, the Commissioner (Appeals) was not correct in relying on these opinions. He finally pleaded that the goods were correctly classifiable under heading 4810.00 and there was no need to classify these goods under different sub-headings of this heading as the rate of duty were the same for all the sub-headings. 6. Shri Manish Garg, learned Advocate appearing for the respondents pleaded that the goods imported by them were waste paper and in their Bills of Entry as well as their packing lists, they have shown the details of the goods whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the goods imported by the respondents are described as waste paper of assorted cup stock, steel mill kraft without oil, milk carton cuttings with foil, etc., according to the respondents, this waste as generated by the manufacturer of the cup stock and milk carton, etc., since these papers were rejected during the manufacture by the manufacturer of rolls of cup stock, milk carton, steel mill kraft, etc., these were rejected papers and these are treated as waste and accordingly they have declared in their Bills of Entry the correct description as given in the invoices and packing lists. We find that the Commissioner (Appeals) has given a finding that the Department s case is that these products were imported in rolls, they are to be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... report has no relevance to this case. Now we are left with the description of the goods and the packing list of the goods and the certificate of inspection as given on the Bill of Entry. We find that the departmental officers had drawn samples at the time of inspection of the goods but what they have done with those samples and whether these were sent for any examination is not clear from the order-in-original and the same question was also raised by the Commissioner (Appeals). The departmental representative also could not say anything about these samples as to whether any test was done or not. Since the Department has to assess the goods, they have to come to the correct conclusion by drawing the samples and then classifying the goods. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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