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TMI Blog2001 (4) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal challenges the classification of the item prescribed in the invoice as "R 75 Rotamasta Long Run Paper Plates". 2. The Assessee claimed classification under Chapter Heading 4810 of Customs Tariff which covers paper and paperboard, coated on one side or both sides with kaolin or other inorganic substances, with or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the description under Heading 48.16 specifically covers "paper plates" and its classification under the said heading precedes over the heading covering "paper and paper board coated one side with kaolin." The Commissioner (Appeals) has also noted the admitted fact is that the item was "offset paper plate" and therefore, held that the question as to whether offset paper plates are coated on on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to be applied in the present case. The understanding in the Trade is that the item is a paper board and hence, it has to be so treated and classified accordingly. 5. On the other hand, ld. DR, Shri S. Arumugam points out page 754 of the description in Explanatory Note under Heading 48.16 which clearly brings within its ambit "paper for offset plates". Therefore, he submits that even as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The write up given by the appellants also clearly disclose that these plates are specifically manufactured to suit the "Rotaprint Offset Printing Machines" imported from U.K. and marketed by them. They have clearly stated in the write up that these are plates specifically coated to accept the lithographic image for subsequent printing on Rotaprint Offset Printing Machine. The conclusion arrived [a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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