9911796707
TMI Blog2018 (2) TMI 1505X X X X Extracts X X X X X X X X Extracts X X X X ..... dent ORDER Per: Anil Choudhary 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 accordingly cleared under concessional rate of duty under Notification No.7-21/2002-Cus dated 1.3.2002 as per Serial I52A. The goods were meant for re-p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aper, for which reasons it could not be used 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 was submitted by the supplier which states that "Reels delivered under Order No.7-3458 are downgraded and only suitable for re-pulp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was raised. They have submitted enduse 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 done under the supervision of Excise Officer and end use certificate can be submitted accordingly. It is his submission that since si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 considered as one of the defects for which purpose the paper cannot be considered as prime paper. The examination report of paper is silent abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to this Tribunal, which is on record. As per the report, we are satisfied that the paper imported is defective and scrap only. 7. Thus, the appeal of the appellant is allowed. The impugned order is set aside, with consequential benefit(s). We also clarify that limitation (under Notification 21/2002-Cus) for user of imported paper shall run from the date of receipt of a copy of this order. (Dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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