9911796707
TMI Blog2009 (2) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... ) whether they are presented in compressed bales. - In the instant case, the imported goods did not meet any one of the above criteria and hence they were not waste as described “normally” and “often - Impugned goods are seconds of tetra pack paper not suitable for packing beverages etc. and are meant for use in making paper plates as per the order of the original authority. - These goods are rightly classifiable under CSH 4707.90 of the Customs Tariff. The appeal is allowed - C/40/2004 - 224/2009 - Dated:- 27-2-2009 - Ms. Jyoti Balasundaram, Vice-President and Shri P. Karthikeyan, Member (T) Shri S. Murugappan, Advocate, for the Appellant. Shri M.K.A.K. Mohiddin, JCDR, for the Respondent. [Order per : P. Karthikeyan, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te scrap is (a) normally used for pulping and (b) often presented in compressed bales but (c) its possible use for other purposes (e.g. packing) does not exclude its classification in this heading. 8. Where as CTH 48.11 covers "paper paperboard for the manufacture of packaging for beverages and other foodstuffs, printed with texts and illustrations referring to the goods to be packaged therein, covered on both faces with thin transparent sheets of plastics, with or without a lining of metal foil. These products may be creased and marked to identify individual containers to be cut from the roll". 9. As per the examination report, goods are "impregnated/coated Tetra pack paper in rolls with assorted width and length" and the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alling under CTH 48.11 albeit deteriorate/damaged goods and as such value of goods vis-a-vis that of prime tetra pack material reflects this minor deterioration/damage without rendering it classifiable as waste. Since 48.11 is more specific heading it should prevail over general heading of 47.07." 3. Before the Tribunal the appellants submitted as under, inter alia, to support their claim of classification of the goods under CTH 4707.90. "(g) The waste paper imported by the appellants arises during the production of the tetra pack packing material. There are various stages of production of the packing material and since the product is used for preserving food in liquid, solid, semi solid form, strict quality checks are maintained. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ASTE AND SCRAP) PAPER OR PAPERBOARD (+) 4707.10 - Unbleached kraft paper or paperboard or corrugated paper of paperboard 4707.20 - Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass. 4707.30 - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) 4707.90 - Other, including unsorted waste and scrap. Waste of paper or paperboard covered by this heading includes shavings, cuttings, clippings, torn sheets, old newspapers and journals, proof sheets, printers' rejects and similar material. The heading also covers scrap articles of paper or paperboard. Such waste and s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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