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2017 (9) TMI 1511 - AT - CustomsConcessional rate of duty - benefit of N/N. 21/2002-Cus. - import of Glazed News Print - it emerged that the commodity was news print with surface roughness of 1.9 / 1.8 and 1.7 / 1.6 respectively. It appeared to the department that the imported consignments did not satisfy the condition of Chapter Note 4 for Chapter 48, whereby the Parker Print Surface roughness should exceed 2.5 microns - Held that: - The samples tested conformed to all specifications of news print except for the surface roughness. The imported items being Glazed News Print, it cannot be expected to have surface of Parker Print Surface roughness of more than 2.50 microns. By glazing the ordinary news print, its roughness gets reduced and therefore the specifications given with regard to standard news print cannot be applied to them of glazed newsprint - further, There is no dispute that the goods imported fall under Chapter 48. As the Chapter Notes are entitled to consideration in deciding the matter of classification of particular goods, nonetheless, when it comes to extending effective rate of duty, the intention of the legislature will certainly have to be given paramount importance and supremacy over even Chapter notes. Further, there is no dispute that the imported goods have been used as Glazed paper for the cover of the magazine published by them. The imported goods are eligible for the benefit of exemption under said entry Sl.No.154 of N/N. 21/2002-Cus. - appeal allowed - decided in favor of appellant.
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