9911796707
TMI Blog1992 (7) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Customs. 2. A previous test report of the goods quoted by the lower authorities is as under: "It is a cut piece of brown coloured paper sheet of kraft pulp and is coated on one side with an organic chemical having corrosive inhibiting properties (dicyclohexyl ammonium mixture type) and other side is coated with wax. It has got the characteristic of VPI paper." 3. In a note submitted at the time of hearing of the appeal before us, the use of the paper is described as under: "The said paper is being used for wrapping in such a way that the side which has the corrosive inhibiting qualities will be facing the item packed and the other side with wax will remain outside. The wax side would prevent moisture penetrating from outsi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) by enclosing a copy of their Memorandum of Appeal filed before him in which they had also challenged the classification under sub-heading 4811.90 of the Customs Tariff besides questioning the same classification under the Central Excise Tariff. Both before Collector (Appeals) as well as before us, the appellants have relied upon Rule 3(a) of the Rules of Interpretation in support of their contention that the correct classification of their goods which are coated only on one side with wax would be under sub-heading 4811.40. 6. We have heard Shri Mayur C. Contractor, learned Custom House Agent, for the appellants and Smt. Ananya Ray, learned SDR for the Department. 7. The question that falls for our consideration is whether sub-heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation is to be given to the tariff description as is found on a plain reading and admits of no ambiguity. Just because wax is mentioned in the sub-heading as one of the materials for coating, it cannot lead to the interpretation, by application of Rule 3(a), that this sub-heading provides the most specific description for the goods and should, therefore, be preferred to the sub-heading 4811.90 which, according to the appellants, provides a more general description. We are unable to accept this logic because mere mention of wax as one of the coating materials under sub-heading 4811.40 cannot take the subject paper to that sub-heading as one of the sub-headings under which the same is classifiable. This sub-heading is clearly ruled out becau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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