Home Case Index All Cases Customs Customs + AT Customs - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1505 - AT - CustomsBenefit of N/N. 7-21/2002-Cus dated 1.3.2002 as per Serial I52A - import of consignment of paper which was claimed by them as waste paper classifiable under Chapter Heading 47.07 - the applicant represented before the Commissioner that the goods were having inherent defects because of uneven coating and damaged sheets and therefore could not be used as such and were accordingly cleared by the supplier as a waste paper not capable of being put to prime use. Held that: - the waste paper as defined even in the HSN Explanatory Notes include printers rejects and similar material. It therefore implies that the goods need not necessarily be in the shape of clippings, shavings, cuttings etc. but defects in the roll as a whole. Prima facie uneven coating can be considered as one of the defects for which purpose the paper cannot be considered as prime paper. As per report dated 04.06.2008 along with photographs (certified by the team) were furnished to this Tribunal, the paper imported is defective and scrap only. Appeal allowed - decided in favor of appellant.
|