TMI Blog2011 (2) TMI 1241X X X X Extracts X X X X X X X X Extracts X X X X ..... s packing material, claim of the petitioner that the item falls under entry 102 as waste paper and consequently allow the revision by reversing the order of the Tribunal and by restoring the order of the first appellate authority. However, since the Government Pleader expressed doubt about the factual position with regard to prior use, it is open to the Department to ascertain through inspection and examination as to whether the paper was used in the way stated by the petitioner prior to import and if not, to move this court for review of the judgment - S.T. Rev. No. 154 of 2009 - - - Dated:- 9-2-2011 - C. N. Ramachandran Nair, Bhabani Prasad Ray, JJ. E. K. Nandakumar for the Petitioner JUDGEMENT C. N. Ramachandran Nair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal the petitioner has come up with this revision before us. Admittedly the item imported is paper and the question to be considered is whether by virtue of the first use of the item in the country of origin makes it waste paper. The paper involved is craft paper which is produced mainly to use as an absorbent paper to absorb moisture, excess ink in the course of printing. Samples of paper produced show that the same is used for removing excess ink in the course of printing currency in Europe. The case of the petitioner is that the paper after use has become waste paper and it loses its original identity as craft paper when used as an$ absorbent material in the printing of currency. Besides this, counsel for the petitioner submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and intended use for which it was specifically made, i.e., as an absorbent material for use in printing where excess ink in the course of printing currency is removed with the paper and so much so, it is waste paper, no matter it is capable of being used as packing material. On the above premises we uphold the claim of the petitioner that the item falls under entry 102 as waste paper and consequently allow the revision by reversing the order of the Tribunal and by restoring the order of the first appellate authority. However, since the Government Pleader expressed doubt about the factual position with regard to prior use, it is open to the Department to ascertain through inspection and examination as to whether the paper was used in the wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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