TMI BlogEntitlement for concessional rate of duty - coated paper - The descriptions in the relevant tariff items...Entitlement for concessional rate of duty - coated paper - The descriptions in the relevant tariff items are emphatically unambiguous, the rules of classification clearly delineate the distinction and the onus for disturbing classification is unequivocally enunciated as the law of the land. The classification can be revised only by determination of the process by which the pulp was extracted - The ‘coated paper’, as certified by the competent authority designated under the Comprehensive Economic..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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