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TMI Blog2017 (9) TMI 1511X X X X Extracts X X X X X X X X Extracts X X X X ..... Print Surface roughness of more than 2.50 microns. By glazing the ordinary news print, its roughness gets reduced and therefore the specifications given with regard to standard news print cannot be applied to them of glazed newsprint - further, There is no dispute that the goods imported fall under Chapter 48. As the Chapter Notes are entitled to consideration in deciding the matter of classification of particular goods, nonetheless, when it comes to extending effective rate of duty, the intention of the legislature will certainly have to be given paramount importance and supremacy over even Chapter notes. Further, there is no dispute that the imported goods have been used as Glazed paper for the cover of the magazine published by them. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. Hence this appeal. 2. Today, when the matter came up for hearing, Ld. Consultant Shri R. Srinivasan made oral and written submissions, which can be broadly summarized as follows : (i) The imported glazed newsprint has been denied exemption on the ground that the goods have not satisfied the condition that it should be more than 2.5 microns in roughness. The Appellant refers to HSN explanatory notes to CTH 4801 where it has been specifically mentioned that: The newsprint of this heading may be subjected to processes mentioned in Note 3 to this Chapter. Newsprint otherwise processed is, however, excluded (ii) Therefore, newsprint subjected to the processes as per Note 3 to Chapter 48 will continue to be under CT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a settled principle of law that Rules of Interpretation, Section Note and Chapter Notes are not applicable when an exemption notification is interpreted. (vii) The Hon'ble Finance Minister in his Budget speech of 1998-99 specifically made reference to reduction in duty structure of Standard Newsprint and also said that he proposes to rationalize the duty structure by subjecting Glazed Newsprint to the same rate of duty. 3. On the other hand, Ld. D.R Shri K. Veerabhadra Reddy submitted that the Supreme Court in the case of CC Bombay Vs Business Forms Ltd. - 2002 (142) ELT 18 (SC) has laid down that Explanatory Notes to HSN is not only of persuasive value but entitles to the greater consideration in classifying the goods u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention of the Budget which was proposed to the Hon'ble Parliament and therefore it would also be same intention with which the legislature has approved the proposed duty changes as also exemption in the said notification No.21/2002. There has to be synergy and synchronization between the intention of the legislature and the uniform tax structure that was intended to be extended to all news print including glazed newsprint. 4.3 This being so, much as the Chapter Notes are entitled to consideration in deciding the matter of classification of particular goods, nonetheless, when it comes to extending effective rate of duty, the intention of the legislature will certainly have to be given paramount importance and supremacy over even Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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