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TMI Blog1994 (8) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... und claims on the ground that Baryata Coated Base Paper and uncoated Documents Base Paper were classifiable under Heading 4810.11 and 4802.20 respectively, and that these at the same time were eligible for exemption under Notification No. 55/86. The Asstt. Collector rejected the claims on the grounds that Baryata Coated Base Paper and Uncoated Document Base Paper were not eligible for the benefit under Notification 55/86 since they were not 'Printing and Writing Paper'. The appeal filed against the order passed by the Asstt. Collector was rejected by the Collector (Appeals). The appellants herein are not contesting the Order of the Collector (Appeals) in respect of Baryata Coated Base Paper. Their appeal is directed against the finding that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and printing and other graphic purposes on the other hand. The Bench felt that Base Paper including the disputed Document Raw Base Paper which are used as a base for photo-sensitive, heat sensitive and electric sensitive and other similar purposes and Paper and Paper Boards are distinct from Paper and Paper Board of a kind used for Printing and Writing on account of different characteristics and usage. However, since in the appellants' own case cited (supra), the Tribunal had arrived at a different finding the matter was recommended for being heard by a Larger Bench. Accordingly, this Bench had been constituted by the President for considering the issue. 3.Shri A.S. Sunder Rajan, learned consultant appearing for the appellants contended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in that case quoted another decision of the Tribunal in the case of same appellants in Order No. 1266/90-C. The learned consultant urged that these Orders of the Tribunal remained unchallenged and therefore, should be followed. 4.Shri Somesh Arora, learned JDR for the Department contended that the appellants significantly chose to claim the Import for ITC purposes not as Printing and Writing Paper. He referred to ITC Policy 1988-1991 that Printing and Writing Paper will be covered by serial No. 125 of Appendix 2B of the Policy. The learned DR referred to the HSN Explanatory Notes under Heading 48.02 that two distinct categories of papers are enumerated. Applying the HSN Notes the goods are identifiable as Raw Base Paper as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /m 2 and above, but not exceeding 180 g/m 2 60% ad valorem The question is whether the uncoated Document Base Paper will be eligible for the exemption under Notification No. 55/86. We find that there is on record a Test Report dated 25-10-1990 by the Chemical Examiner in the Custom House on 'Document base paper'. It reads as follows : "The technical references and write-up forwarded, states that Document base papers are thin paper composed entirely of rag pulp or highly purified wood cellulose to ensure maximum permanence both in colour and physical properties. They must be free from foreign substances and impurities which would effect the emulsion and must possess sufficient strength both wet and dry to withstand any a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visual inspection of the sample of the product. It was also based on the perusal of the Test report. The Tribunal observed as follows : "It has not been disputed before us that the imported paper falls within this range of the grammage per square meter. Further, the learned advocate has filed before in the open Court a copy of the Test Report of the Indian Institute of Packaging which shows that the sample of the Document Raw Base Paper was 90 gms/m2. The analysis of the Test Report also shows that the Product passed the Test prescribed in the Indian Standard specifications for Printing and Writing paper. Copies of these papers were also submitted earlier." 9.It is further noticed that in the subsequent Order No. 1266/90-C, dated 16-11- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had not produced any evidence contrary about the trade understanding of the product in the condition in which it is imported. Therefore, considering the well settled principle that HSN Explanatory Note though admittedly having pursuasive value but at the same time do not have any statutory authority, and further considering that in more than one decision on the very same product, the Tribunal in the case of the same appellant has found that the goods uncoated Raw Base Paper could be considered for exemption under Notification 55/86 provided the grammage limits are fulfilled, it will be reasonable to conclude that these decisions of the Tribunal should stand and should be followed and there is no justification for deviating therefrom. This c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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