9911796707
TMI Blog2013 (12) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... - the appellant is a manufacturer of paper of a kind which is intended for utilising in printing of newspaper - the news print Rolls stored in the unregistered premises were supplied against a purchase order placed by a newspaper on the appellant - the adjudicating authority has confirmed the demand but has not classified the product under which head he intends to demand the duty, as the classific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling improper benefit of Notification No. 23/1998-CE dated 01.8.1998, as amended vide Notification No. 53/2004-CE dated 11.10.2004. 3. Learned counsel would draw our attention to the provisions of the notification. He would also draw our attention to the fact that appellant had, cleared/stored the Newsprint Rolls in their unregistered premises due to shortage of space and subsequently, such news ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot, which is a place of removal and notification has to be construed strictly. 5. After careful consideration of the submissions made by both sides, we find that the issue involved in this case is regarding the duty liability on the newsprint Rolls cleared by the appellants. It is undisputed that newsprint in Rolls and sheets are falling under chapter heading 4801 and the tariff rate is nil. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove reproduced notification that the papers which is intended for newspapers and should be cleared against a purchase order placed upon the manufacturers. In the case in hand, there is no dispute that the appellant is a manufacturer of paper of a kind which is intended for utilising in printing of newspaper. It is also undisputed that the news print Rolls stored in the unregistered premises were s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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