TMI Blog1986 (9) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... 48.01/21 (3) CTA as claimed by the appellants. The appellants filed refund claims which were rejected by the Assistant Collector under two orders one dated 30-11-1981 and the other dated 26-2-1982. The rejection was on the basis that the art paper was of weight 210 grams per square meter and that the lower rate of duty claimed by the appellants could be extended only to paper below 180 grams per square meter. Two appeals preferred against the said orders were dismissed by the Appellate Collector under a consolidated order dated 8-6-1982. The Revision Petition filed against the said order was on receipt, on transfer, numbered as appeal No. 118 of 1982; Subsequently, since there were five different refund claims disposed of by the Assistant C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns the correctness of this reasoning and, in that connection, relies upon on earlier order passed by an another Appellate Collector Shri M.G. Vaidya dated 19-1-80. Under the impugned order-in-appeal the Appellate Collector had referred to the earlier order also but had distinguished the same. Shri Bawdekar further wanted to rely upon certain other imports of art paper and the acceptance by the Department of heading 48.01/ 21 (3) CTA as the proper heading therefor. But since we have to decide upon the proper classification of the imported product, reliance of how the goods were accepted for clearance in other instances may not be wholly conclusive. 5. As earlier mentioned, the rejection by the Appellate Collector of heading 48.01/21 (3) CT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... papers). Hence it is clear that the CCCN accepts art paper as high grade writing and printing paper. In the 11th edition of the Materials Hand Book (published by McGraw-Hill Co.) it is mentioned at page 556 Highly rolled and coated printing papers are called super calandered papers. They are used for printing fine screen half tones. In England this paper is called art paper . These authoritative books therefore make it clear that art paper is high grade writing and printing paper. In the event, the proper classification therefor under CTA would be 48.01/21(3) relating to other printing and writing paper . The CCCN has separately dealt with paper and paper board, coated, under heading 48.07. It is for that reason that such paper and paper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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