TMI Blog2010 (9) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... eason that the impugned goods failed the chemical test for the ‘kraft paper’. - In the absence of technical definition of ‘kraft paper (recycled)’ on which basis the Revenue could canvass its case, we do not find any interference in the impugned order is justified. The DGFT had clarified that the word ‘recycled’ is only a technical characteristic. From this clarification itself evident it is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consignment had been allowed clearance duty free against an Advance Licence provisionally on execution of a bond pending test of a sample of the paper imported. In the first round, the Commissioner (Appeals) had sustained the order of the original authority denying the exemption available to such paper imported under Advance Licence for the reason that the consignment was not kraft paper as ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fiber content should consist of fibers obtained by chemical wood pulp as per Chapter Note 5 of Chapter 48 of the Customs Tariff. Vide the impugned order, the Commissioner found that the terms of remand were specific and the original authority had to examine the issue afresh in the light of the DGFT clarification. He observed as follows : ... Since the term of remand as Specific, DGFT also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the item imported was recycled kraft paper . As per note 5 to Chapter 48 of the Customs Tariff, kraft paper and paper board means paper and paper board of which not less than 80% by weight of the total fibre content consist of fibers obtained by the chemical sulphate or soda process . Therefore the chemical wood pulp content was less than 50% of the total fibre content and the imported paper c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recycled) . The original authority had denied the benefit for the reason that the impugned goods failed the chemical test for the kraft paper . In the absence of technical definition of kraft paper (recycled) on which basis the Revenue could canvass its case, we do not find any interference in the impugned order is justified. The DGFT had clarified that the word recycled is only a technical c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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