9911796707
TMI Blog1983 (4) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... Revision Applications are hereinafter referred to as appeals. 2. The only question which falls for decision in this batch of appeals is whether the goods imported by the appellants which are described in the invoice and the relative Bills of Entry PRESSPAHN PAPER were or were not entitled to be assessed at the concessional rate of duty provided in the Ministry of Finance (Dept. of Revenue) Customs Notification No. 37 of 1-3-1978. In order to better appreciate the contention of the appellants it is better to straightaway set out the Notification in extenso :- In exercise of the powers conferred by sub-section 1 of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 174, dated 7-9-1978 was prospective in character and its benefit would not be available to the subject goods which were imported prior to 7-9-1978. It may be noted here that the said amending Notification specifically brought within the scope of Notification No. 37, dated 1-3-1978 Electrical grade insulation paper board . It is against the Appellate Collector s orders that the Appellants had preferred Revision Applications to the Government which have now been transferred to this Tribunal for disposal as if these were appeals presented before it. 3. Shri N.C. Sogani, Consultant, appearing on behalf of the appellants, submitted that there was no dispute regarding the classification of the subject goods under heading No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, therefore, going by the stipulation in the said IS Publication, the definations in the Standards for these 2 special substances should prevail. Shri Sogani thereafter referred to IS : 8570-1977 which is a specification for Presspaper for electrical purposes in the preparation of which assistance has been derived by the ISI from the British specification No. 3255 : 1975 issued by the British Standards Institution. Para 1.1 of IS : 8570-1977 explains that the said Standard covers presspaper either or of natural colour of four different types, each upto 0.5 mm thick, supplied either in roll form or as sheets cut from the roll. Presspaper is available in thickness greater than 0.5 mm and in respect of such presspaper the limits should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strength is now a breakdown and not a proof test. Para 1 recognises 4 types of presspaper each upto 0.5 mm. thick supplied either in roll form or in sheets cut from the roll. It further notes that presspaper is available in greater thickness than 0.5 mm., but in respect of such paper the limit should be subject to agreement between the manufacturer and the purchaser. It also refers to presspahn as hard presspaper generally made from chemical wood pulp. BS : 231-1975, which deals with pressboard for electrical purposes, sets out the range of normal thickness of 4 types of pressboards as 0.8 mm. to 6.0 mm. 4. Having regard to the technical evidence adduced, Shri Sogani submitted that there should be no doubt as to the real scope of the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat from 1956 onwards the Custom Houses had been following the practice of assessment of presspahn as paper or board depending upon its substance being 180 GSM or below or being above 180 GSM. He referred to a publication titled Industrial Speciality Papers by Small Business Publications, Delhi, in which pressboards are referred to as having thickness ranging from 0.005 inches to 0.125 inches. According to this definition paper of even 0.13 mm. would be considered as board. 6. We have given careful consideration to the submissions of both the sides. It is abundantly clear from the technical specifications contained in the 3 Indian Standards IS : 1576-1967, IS : 4661-1968 and IS : 8570-1977, and the 2 British Specifications BS : 231-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
