9911796707
TMI Blog2003 (1) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to consider the contention of the learned counsel for the appellant that licences issued to the appellant nowhere provide that import is confined to cardboards which are not ivory boards. Appeal is allowed. Redemption fine, if paid, be refunded. - 4023 of 1995 - - - Dated:- 22-1-2003 - M.B. Shah, Ashok Bhan and Arun Kumar, JJ. [Order]. - Heard the learned Counsel for the parties at length. 2.In pursuance of license issued to the appellant in the year 1985, the appellant imported cardboard sheets. It was contended by the Assistant Collector of Customs that samples of the imported goods had been taken and referred to the Chief Chemist, Central Revenue Control Board, New Delhi and the Institute of Paper Technology, Saharan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 292.3 gms. CLO-27 (F) 298.3 gms. "CLO-25 26 (D E) Each of the two samples is in the form of white rigid board with very smooth and glossy surfaces. Each is made of layers of paper. Each is composed of chemical pulp. Each is coat on both the surfaces with siliceous matter. Each has characteristics of Art Board. Each is other than Ivory Board, since Ivory Board is not known to be coated and glazed." 4.Undisputedly, the appellant's sample was item 'c'. For samples 'D' 'E' the Chief Chemist has specifically stated that Ivory Board is not known to be coated and glazed. 5.As against this, head of the Paper Department of the Institute of the Paper Technology, University of Roorkee, Saharanpur has stated that sample ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for printing and writing. It is characterised by its smoothness, stiffness, clean appearance and even look through." 8.Similarly, the Dictionary of Paper published by American Paper and Pulp Association also provides for the meaning of Ivory Board thus: "Ivory Board (1) A coated bristol largely used for hotel and restaurant menus and similar work where halftone printing is required. The coating is applied to both sides. The bristol is highly finished and non-bending. It may be either a four drinier or cylinder machine product. See Translucents. (2) In England, a general terms for bristol board." 9.It also gives meaning to the word "cardboard" as under : "Cardboard: A general term applied to boards 0.006 of an inch or more in thick ..... X X X X Extracts X X X X X X X X Extracts X X X X
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