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TMI Blog2009 (2) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... CTH 4811.49. The impugned order classified the goods under chapter Heading 48.11. The appeal seeks to vacate the classification ordered by the Commissioner (Appeals) and to restore the classification declared by them. 2. The impugned order followed the reasoning as under: "6 Fact of the matter is that goods were described and declared as "Rejected Tetra Waste Paper in reels" and on physical examination, they were found to be 'impregnated/coated paper [Tetra pack in reels (paper in rolls)] with assorted width & length' Importer-appellant has not disputed the examination report but only the interpretation of nature of goods for purpose of classification. 7. CTH 4707.90 covers "other recovered (Waste & Scrap) paper or paperboard including u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of paper or paperboard" to be classified under 4707.90 There are three possible criteria for deciding this; (a) whether the goods are one of the specified categories viz. shavings, cuttings, clippings, torn sheets, old newspapers and journals, proof sheets, printers' rejects and similar material (b) whether they are going to be used for pulping (c) whether they are presented in compressed bales. In this case, the imported goods do not meet any one of the above criteria and hence they are not waste as described "normally" and "often". In this case, goods are requested to be considered as waste, on grounds of relaxing the criteria of intended use viz, pulping. One can relax a criteria if other two criteria are met for example, had the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mproper markings Waste generated due to illegible printing. During Lamination: During the set up of the Laminator Machines. Waste generated due to Breakage of the foil and Paper. Waste generated due to Creased developed during Lamination. Waste generated due to Holes in the Paper. (h) Once the material is defective on account of the above, the paper used whether it is in cut sheet form or roll form has to be discarded. Normally, these papers are used for regenerating pulp. However, it is possible to use them also for producing small and cheap paper articles such as paper plate." It is also submitted with copy of tender notice issued by M/s. Hindustan Packaging Company Ltd. (HPC) that paper laminated with aluminium foil and plastics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to be classify the goods under 4707.90 as "waste of paper or paperboard" three possible criteria could be followed: (i) whether the goods are one of the specified categories viz, shavings, cuttings, clippings, torn sheets, old newspapers and journals, proof sheets, printers' rejects and similar material, (ii) whether they are going to be used for pulping, (iii) 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". Goods were requested to be considered as waste, relaxing the criteria of intended use viz, pulping. One could relax a criterion if other two criteria were met for example, had the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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