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TMI Blog2023 (12) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... ste books from Canada. On scrutiny, it was found that the imported had declared the goods contained in one container as waste paper - printed waste books. On examination of the cargo, it was found that the imported goods were new printed books like novels, story, comics, biography etc. The basic customs duty for the waste paper under RITC 47079000 is nil for recycling and manufacturing units. However, printed books are classifiable under RITC 49011010 and attract 5% basic customs duty (per unit) as per Sl. No. 25 of Notification No. 25/2019-Cus dated 6.7.2019. Accordingly, Show Cause Notice was issued to the appellant proposing to confiscate the goods and impose penalties. After due process of law, the adjudicating authority confirmed the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication cannot be made based on purported end use. She stated that the imports were in violation of the EXIM procedures as detailed at para 29 of the impugned order and hence the impugned order may be upheld. 4. We have gone through the appeal records carefully and heard the rival parties. We agree with Revenue that the condition of the goods at the time of import, which is the taxable event, is the material factor for the purpose of classification and that end use to which the goods are put to by itself cannot be determinative of the classification of the product. However, it is noticed that at times post import procedures of goods to suit policy guidelines have been permitted by the department. For example, Public Notice No. 173, dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms officials after adopting the due formalities in this regard, as contemplated under section 24 of the Customs Act, 1962 and accordingly after mutilation or denaturing of the goods in question, the same can be released to the petitioner by adopting the usual and regular procedure for imposing the applicable customs duty and other charges. The needful as indicated above shall be undertaken by the respondents within a period of two weeks from the date of receipt of a copy of this order." We deem it fit that the matter may be examined by the lower authority on similar terms. We set aside the impugned order and dispose of the appeal by way of remand for a decision afresh, within 90 days of receipt of this order. The appellant should also co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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