TMI Blog2015 (9) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... ther confirmed that goods were prime or otherwise – Nature of finished goods as ‘prime’ or otherwise is decided on basis of physical, chemical and other critical parameters of finished goods and not by nature of raw material used for manufacture of such finished goods – There are no categorical evidences brought on record that impugned goods are not prime – Report of CPPRI is inconclusive – Further, onus was on department and not on respondent, to prove nature of goods – Nothing substantial could be brought on record to prove that goods were other than prime in nature – Therefore, respondents are rightly eligible for drawback @ 5.5% – Decided against revenue. - F. No. 380/90/DBK/2013-RA - 164/2014-Cus - Dated:- 20-11-2014 - Ms. Archana P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in literary sense the term prime quality means superior quality; that the sample sent for testing appeared to be writing/printing grade paper, which can be further confirmed on testing these samples as per BIS standard IS 1848 : 2007 for writing and printing paper; that this standard has 19 types of paper with different specifications; that the quality parameters of all these 19 samples are different. Finally, they requested to provide the details of type of paper to which it belongs, so that the same may be tested and also IS standard, which it needs to conform to. 3. M/s. GVG paper Mills Private Limited, Udumalpet, actual manufacturer of the goods covered under the above Shipping Bill, vide their letter dated 18-7-2012 have stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paragraph 3 above) is not early or first in time or order of sequence and it is not original paper manufactured from wood pulp only, which is said to be the early or first in time order or sequence in the manufacture of paper. Hence, Commissioner (Appeals) observation in this context is not correct. 4.2 Further the Commissioner (Appeals) erred by observing that the exporter produced a certificate to the effect that the paper exported is only from prime quality, as the reports are generated from their in-house lab facilities and not from laboratories of renowned Inspection agencies, approved by DGFT or CBEC, Government of India through Foreign Trade Policy 2009-14. 4.3 Commissioner (Appeals) observed that department had not given a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduce a test report indicating quality from an accredited laboratory approved by DGFT/CBEC, either before the adjudicating authority or the appellate authority, we can identify the quality of paper by common understanding, using literary meaning of word prime . As per oxford dictionary, prime (adjective) means first or early in time or order or sequence i.e.; the original. As per this definition, the paper manufactured from waste paper is not early or first in time or order or sequence and it is not original and by commonsensical understanding the paper manufactured from virgin wood pulp only is early or first in time or order or sequence and this paper only is original. Hence, the definition arrived by the adjudicating authority is correc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. Government finds that the benefit of drawback @ 5.5% under drawback Sr. No. 48026210 is available to those sheets cut to sizes only from prime quality paper. The sample of the goods were sent for testing to CPPRI, who neither confirmed in testing that goods were prime or otherwise. Under such circumstances, the issue needs to be seen in context of other evidences and facts of the case. 9.1 Government finds that the applicant department has relied upon definition of word prime from various dictionaries. The use of word meanings as such from dictionaries cannot be the sole basis for reaching a conclusion on the issue of classification. It has to be interpretated in the context of a specific case. Assuming without accepting the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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