TMI Blog1999 (2) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and heard ld. D.R. 4. It is observed that the appellants have submitted, inter alia, that (i) they are manufacturing paper and paper boards of different varieties. Their factory is an approved industry under the Industrial Development and Regulation Act. The raw material needed for the appellant s factory is waste paper. (ii) They had imported a consignment of the letter waste (paper waste) from New York for their own consumption in its factory and sought assessment of the said goods as waste paper classifiable under tariff item 4707.90 as per the Customs Tariff and eligible to assessment as per Notification No. 219/84 read with Notification No. 124/92. (iii) On examination after arrival of the goods the Customs autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d matters on them and as such the said envelopes cannot be put to any commercial use by the appellant and the only possible use is to use it as raw material for making pulp in view of its fibre content. (iv) The authorities have over looked that the report of the appraiser shows that out of the total quantity of 19.391 M.T. 17.391 M.T. represented waste (printed envelopes) and 1.6 M.Ts. as blank envelopes but still the appellate Authority treated the entire consignment as envelopes fit for commercial. (v) The authorities should have classified the goods as letter waste but indulged in. 6. The appellant has, further, submitted that (i) In respect of letter waste where exactly similar goods were imported earlier by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fiable under tariff heading 4817.10 and not 47.07 and the benefit of notification 219/84 could not be extended. Furthermore, in the circumstances of the case, the goods were liable to confiscation and imposition of redemption fine was justified. 9. We have considered the above submissions. We observe that the ld. D.R. is correct in drawing attention towards the result of examination in the docks. The consignment, in the form in which it was imported and presented for assessment, was found to contain printed envelopes and blank envelopes and such articles are classifiable under heading 4817.10 and were not covered by the notification 219/84 and required licence. The argument of the appellant that they had placed an order for supply of lett ..... X X X X Extracts X X X X X X X X Extracts X X X X
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