TMI Blog2018 (2) TMI 1505X X X X Extracts X X X X X X X X Extracts X X X X ..... goods need not necessarily be in the shape of clippings, shavings, cuttings etc. but defects in the roll as a whole. Prima facie uneven coating can be considered as one of the defects for which purpose the paper cannot be considered as prime paper. As per report dated 04.06.2008 along with photographs (certified by the team) were furnished to this Tribunal, the paper imported is defective and scrap only. Appeal allowed - decided in favor of appellant. - C/245/08 & C/492/08 - A/85002-85003/18 - Dated:- 5-1-2018 - Anil Choudhary, Judicial Member And Shri C.J. Mathew, Technical Member Shri V.K. Jain, Advocate - for Appellant Shri M.K. Sarangi, Supdt. (AR) - for Respondent ORDER Per: Anil Choudhary The appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No.7-3458 are downgraded and only suitable for re-pulping. The reels are uneven in coating and brightness and rejected by the mill. Parts of the lot consist of slim side-trims packed together in strong wrapping for logistic reasons. Other parts are unwrapped and with cuts in the reels. The full lot has been stored outdoors exposed to rain and sun for several weeks. Accordingly, these lots are sold at low value. It is their contention that the lots are still lying in the factory premises and defects can be ascertained by visual examination alone and accordingly the Commissioner should not have been rejected their request. Merely because the packing was of prime nature does not mean that the goods could be put to prime use. It is also thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut defects in the roll as a whole. Prima facie uneven coating can be considered as one of the defects for which purpose the paper cannot be considered as prime paper. The examination report of paper is silent about the nature of defects but refers only to the nature of packing. This Tribunal at the stay stage observed that it will be useful if the goods which are still available in the factory are examined to bring out the nature of defects in the goods including the damage, rendered to the core of sheets making it unfit for use. 6. Accordingly this Tribunal ordered that re-examination jointly of the entire consignments to be carried out preferably in the presence of expert in the field and a report be prepared regarding the nature of de ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
