9911796707
TMI Blog1998 (8) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... travelled right upto Supreme Court when the same was remanded by its judgment reported in 1978 (2) E.L.T. (J 345) (S.C.). In the Remand Proceedings, the Appellate Commissioner vide its Order dated 30-11-1973, held the "Poster Paper" to be "Printing and Writing Paper". Review Notices issued by the Central Government under Section 36 (2) on 15-11-1974, were taken up by the Central Government who vide its Review Order dated 30-9-1976 again remanded the matter to the Appellate Commissioner. In the Remand Order dated 9-6-1980, the Appellate Commissioner again held the "Poster Paper" as "Writing and Printing Paper" for reviewing the said Order dated 9-6-1980. Another show cause notice dated 4-12-1980 was issued by the Central Government under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 170 to 177 (vii) Export Trade Notice No. 35/74 issued by the Joint Chief Controller of Imports & Exports, Ministry of Commerce, Government of India 144 & 145 (viii) Trade Notice dated 20-2-1974 issued by JCCI, Ministry of Commerce, Government of India 146 & 147 (ix) Trade Notice dated 21-9-1975 issued by Collector of Customs 148 & 149 (x) Explanatory Notes at page 740 of Harmonized Commodity Description & Coding System, Second Edition 15/PB (xi) Indian Industry & Trade Classification published by the Government of India 18/PB (xii) ITC (HS) Classification of Export & Import Items published by Ministry of Commerce, Government of India 22/PB (xiii) Nomenclature of Paper & Paper Board laid down by the Directorate General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various evidences produced on record, it was evident that poster paper was used for printing, writing as well as for packing and wrapping. However, he has observed that wherever the goods have been used for wrapping and packing of articles like biscuits, biris etc. they are first printed with the brand name of the goods contained and used as a wrapping paper. He has, however, observed that in one or two cases, the poster paper has been used for interleafing of the glass-sheets while packing. But such a use cannot be called as packing and wrapping because inter-leafing is only to prevent friction between two different glass-sheets. He has also made a reference to the book titled as - "The Dictionary of Paper, 2nd Edition (1951)" of American ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is used for the purposes of advertisement, printing of exercise books, cinema tickets and various types of wrappers showing the brand-name of the goods contained therein. We find that the Department in the Review Notice had relied upon the evidences of four parties. In the said evidences of four parties, they had opined that the poster papers purchased by the respondent firm were being used by them for the purposes other than writing and printing. The said evidences were also before the Appellate Authority and had been dealt with by it. Such persons were summoned for cross-examination. However, nobody appeared. In any case, in view of the voluminous evidence in the shape of documents, trade notices, letters, certificates, various examinati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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