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TMI Blog2021 (4) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... what it chooses it to mean-neither more nor less - The imported paper consignment will qualify to be a stock lot, if it is without description for each category of the paper or if papers of different descriptions have been bundled together. In the case on hand, one consignment contains one sided coated paper rolls and the other consignment contains two sided coated paper rolls. The respondents have categorised the imported paper as falling under different heads only based on GSM dimensions. This is evident from the particulars set out in the mahazar. Classification of goods - HELD THAT:- Classification is based on description of goods - If the imported goods can be demonstrated as falling under different codes and the importer has failed to describe each category of paper or if paper of different descriptions have been bundled together, then they would constitute a stock lot. In this case, the petitioner has classified the goods in question under eight digit ITC (HS) 4810 13 90. If the respondents are asked to classify the goods in question, they cannot come up with a different classification. Yet by introducing an impermissible yardstick namely, GSM variation, the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verification was done on 23.03.2021 and a mahazar has also been submitted before this Court. 5.The contention of the learned Standing counsel is that the goods in question were originally freely importable. But the Director General of Foreign Trade, Department of Commerce, Government of India, issued Notification No.45/2015-2020 dated 31.01.2020 prohibiting import of 'stock lot'. An issue arose as to what was actually meant by the expression stock lot . Clarification was provided by the Director General of Foreign Trade vide Trade Notice No.8/2020-2021 dated 04.05.2020. It reads as follows:- Government of India Ministry of Commerce Industry Department of Commerce Directorate General of Foreign Trade Dated 4th May, 2020. TRADE NOTICE NO.8/2020-2021 To 1. Regional Authorities of DGFT 2. Customs Commissionerates 3. Members of Trade and Industry 4. Joint Secretary(Customs), CBIC Subject : Clarification with regard to description of 'Stock Lot' used in the Notification No.45/2015-2020 dated 31st January, 2020. Vide Notification No.45/2015-2020 dated 31st January 2020, import of Stock Lot under H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s One side coated paper in Rolls in different GSMs and different sizes 25 Rolls 10 Rolls/86 GSM 9 Rolls/81 GSM 5 Rolls/68GSM 1 Roll /90 GSM 2485273/25.01.2021 HLXU 4404569 Two side coated paper in Rolls Two side coated paper in Rolls in different GSMs and different sizes 16 Rolls 3 Rolls / 56 GSM 11 Rolls/66 GSM 2 Roll /68 GSM BCMU 1236377 Two side coated paper in Rolls Two side coated paper in Rolls in different GSMs and different sizes 20 Rolls 1 Roll / 56 GSM 17Rolls/60GSM 1 Roll / 90 GSM 1 Roll / 74 GSM According to him, the particulars gathered during the verification exercise clearly establish that what have been imported are a stock lot. He prayed for dismissal of the writ petitions. 7.I have carefully considered the rival contentions and went through the materials on record. 8.The only question that arises for my consideration is whether the goods imported by the petitioner can be termed as a stock lot. This ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size. 4810 13 deals with the aforesaid category In rolls'. In 4810 13, there are four further sub-headings. They are as follows : 4810 13 In rolls : 4810 13 10 Imitation art paper Free 4810 13 20 Art paper Free 4810 13 30 Chrome paper or paper board Free 4810 13 90 Other Free Only if the goods falling under different descriptions have been bundled together, then and then alone, they can be classified as stock lot. A mere look at the table issued by the Directorate General of Foreign Trade would show that the concept of GSM does not figure anywhere in 4810 13. The eight digit code in this case is 4810 13 90 and it does not envisage any GSM variations. 4810 13 deals with goods in rolls, while 4810 14 deals with goods in sheets. If 4810 13 and 4810 14 are compared, it can be seen that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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