TMI Blog1996 (9) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... are engaged in the manufacture of cover paper in addition to other products. They filed Classification list effective from 24-11-1988 and claiming the classification of the product `cover paper under sub-heading 4820.00. The A.C. approved the Classification list. The appellants filed another Classification list effective from 1-3-1989 and claimed the classification of cover paper under sub-heading 4820.00 and also claimed exemption under Notification No. 43/86, dated 10-2-1986. A.C. however, approved this Classification list classifying their product under sub-heading 4805.90, disallowing the exemption under Notification No. 43/86 and asking the appellants to pay duty under Notification No. 132/86. The appellants went in appeal before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade out of mixed waste papers, whether or not containing screenings or mechanical pulp but without any colouring matter being added thereto : 4805.11 In the manufacture of which sundrying process has been employed. 4805.19 Other 4805.20 Base filter paper 4805.30 Pulp board, duplex board, triplex board. 4805.90 Other. 48.20 4820.00 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other) folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the paper was admittedly uncoated and was in the form of sheets, therefore, Heading No. 48.05 becomes a specific heading for uncoated paper in sheets. The relevant entry after examining the entries under sub-heading is 4805.90. 6. After careful consideration of the description of the goods and examining the natural meaning of the words describing the goods, we hold that product in dispute in appeal before us is classifiable under sub-heading 4805.90. 7. Now we come to the second issue that is whether the product before us is eligible to the benefit of Notification No. 43/86. Going through the table annexed to the Notification we find that benefit is admissible only if the product was Book Cover classifiable under Chapter Heading 48. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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