TMI Blog1990 (10) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... aper comprising of different shapes sizes and of different quality and thickness compressed and bundled in bales alongwith shavings of various sizes and the sizes were found to vary from 3 ft. x 2 ft. upward. The department hence took the view that 20% cargo was mis-declared and the mis-declared quantity was held to be printing and writing paper on which a higher rate of duty was applicable than that on waste paper. As a corollary to this, the department also opined that the import of only waste paper was permissible under Open General Licence (OGL) whereas the import of printing writing paper being a restricted item under the relevant import policy required an import licence without which the import was unauthorised. Also that the valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er wherein it has been stated that waste paper is normally used for pulp-making and that it is often imported compressed in bales and that it should be noted that its possible use for other purposes does not exclude its classification as waste paper. The ld. Consultant further pointed out that the appellants had also given an undertaking that if the imported paper is not used in the manufacture of paper they will pay the differential duty. They had also offered to have that quantity of paper considered as serviceable paper mutilated before clearance. It was also argued that serviceable printing and writing paper is always imported in rolls. The confiscation of the goods and personal penalty on the appellants were, therefore, unjustified. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs" is said to consist of baled shavings or sheets of all untreated white bond ledges of writing papers. Must be free from printing and groundwood. It is, therefore, evident that the quantity of 20% has been determined not on weighment but on inspection and is but an approximation and that even according to the examination report the serviceable paper was also found to be compressed and baled alongwith shavings and we have also seen that according to Paper Stock Standards and Practices Hard White Shavings consists of baled whilte shavings or sheets, inter alia, of writing paper. In the A. S. V. Paper Mills case the Tribunal had considered similar situation and following the Explanatory note to CCCN as a reliable guide in the matter had f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed orders for waste paper only. That they are manufacturers of paper and not traders is also not in dispute. Therefore, on a consideration of the totality of the evidence, and applying the ratio of the two decisions of the Tribunal (supra) to the facts of the present case, we hold that the Additional Collector s order confiscating the goods and imposing personal penalty holding the goods to be printing writing paper and assessing it to duty as such is not sustainable, and it is accordingly set aside. We may, however, observe that the clearance of the goods will be subject to the execution of the end-use bond prescribed under Notification 219/84 to the satisfaction of the Assistant Collector, who is also free to decide whether or not such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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