9911796707
TMI Blog2008 (5) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... JJ. REPRESENTED BY : Shri C.S. Lodha, Sr. Advocate, for the Appellant. Shri P.M. Gavende, Jt. CDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - The appellant in this case has imported consignment of paper which was claimed by them as waste paper classifiable under Chapter Heading 47.07 and was so declared in the Bill of Entry filed by them. The goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the entire consignment which was still present in the factory premises in order to ascertain the defects contained in the paper for which reasons it could not be used use as prime paper. This request was rejected by the Commissioner without citing any reason. 2. The ld. Advocate for the applicant submits that the goods were having inherent defects being uneven in coating. A certificate wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime use. It is also their submission that they have imported similar goods in the past which was also examined and no such objection was raised. They have submitted end use certificate in respect of past consignments certifying that they have been used for manufacture of pulp within factory of production. He submits that the goods shall be used by them as waste paper for re-pulping which can be do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore cannot be considered as waste paper. 4. We have considered the submissions. 5. We find that the waster paper as defined even in the HSN Explanatory Notes include printers rejects and similar material. It therefore implies that the goods need not necessarily be in the shape of clippings, shavings, cuttings etc. but defects in the roll as a whole. Prima facie uneven coating can be consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mments should be furnished to us within a month of receipt of this order so that the stay application can be re-listed for hearing wherein a final view on the stay application will be taken. While doing so, no opinion is being expressed in respect of past consignments and stay application in respect of those consignments will also be considered at the time of fresh hearing. Till submission of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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