TMI Blog1991 (9) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... The goods were assessed provisionally at the concessional rate of duty as per Notification No. 157-Cus., dated 9-8-1978 pending test to verify description. The representative samples were drawn from the consignment and referred to the DYCC, Customs House, Calcutta, for test. On chemical test the samples were reported by DYCC, Customs House, as having the characteristic of Bamboo Pulp (Bleached). The DYCC also opined that Bamboo Pulp would merit consideration as other than Wood Pulp. On receipt of the Chemical Test Report and the opinion, as aforesaid, the Department formed a tentative view that the subject goods would not merit concessional assessment in terms of Notification No. 157/78-Cus. Accordingly a show cause notice dated 16-5-1984 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect goods were correctly chargeable to duty at the rate of 40% ad valorem as basic customs duty under Heading 47.01, 5% auxiliary duty under Notification No. 63/83 dated 1-3-1983 read with Notification No. 125/83 dated 13-5-1983, CVD @ 10% and Cess 1/8%. On these findings he confirmed the demand of differential duty amounting to Rs. 55,136.31. Against that Order of the Assistant Collector of Customs, the appellants filed their appeal before the Collector of Customs (Appeals), Calcutta, but without success. Hence the present appeal. 3. We have heard Shri V. Lakshmikumaran, learned Counsel for the appellants and Shri J. Nair, learned JDR, on behalf of the respondents. 4. Arguing on behalf of the appellants, Shri V. Lakshmikumaran, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ows - Khair. Fishing rods - Bamboos. Bobbins - Haldu". He also drew our attention to the said Notification to highlight that it (Notification) exempts Wood Pulp falling under Chapter 47 of the Customs Tariff Act, 1975 when imported into India for the manufacture of paper. He further drew our attention to the certificate dated 12th February, 1985 said to have been issued by the Jute Technological Research Laboratories, Calcutta, certifying that Pulp from Bamboo is derived out of the woody portion of Bamboo plant. The composition of Bamboo wood is same as forest wood. So Bamboo Pulp is a class of Wood Pulp. Both Bamboo Wood and forest wood are converted to paper making pulps by using same chemicals and process and the two pulps are ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was rightly rejected by the authorities below. In his rejoinder, Shri V. Lakshmikumaran, submitted that Explanatory Notes under Chapter 47 of the Harmonised System cannot be invoked since the same came into force in India with effect from 28-2-1986 whereas the importation in the instant case took place much before 1986, that is to say, in the year 1983. 5. We have considered the submissions. From a reading of Dictionary of Paper - 2nd Edition - American Papers Pulp Association, it is clear that Bamboo is a giant grass, often reaching a height of 40 feet, found in the tropical regions of the eastern hemisphere. The fibres closely resemble those from straws in many of their characteristics. Although, the fibres are not as long as spruce f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Pulp is more akin to Wood Pulp than Pulp derived from rags, waste paper etc. it obviously would not come within the definition of Wood Pulp . In other words distinction between the Wood Pulp and other types of Pulp is a known fact and this has now been specifically recognised under the Harmonised System of Tariff based on the CCCN which is now in force in India with effect from 28-2-1986. As per the Harmonised System while Wood Pulps are classifiable under Headings 47.01 to 47.05 depending upon the process of manufacture, pulps of other cellulosic materials are classifiable under Heading 47.06 thereof. The argument of the learned Counsel for the appellants that the Explanatory Notes under Chapter 47 of the Harmonised System cannot be mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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