TMI Blog1983 (9) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petition are required to be briefly stated to appreciate the contention of the petitioners. 2. The petitioner Company is a manufacturer of papers and has its factory and Dombivali in Thana District. For the manufacture of paper, pulp is an essential raw material and the said pulp is made out of waste papers which includes rejected piece of paper or paper-board either from conversion or after use. Under Tariff Item 47.02 under Chapter 47 of the Central Tariff, rate of duty of 100% is levied in respect of "waste paper and paper-board; scrap articles of paper or of paper-board, fit only for use in paper-making". The Central Government issued notification dated December 5, 1979 exempting waste paper falling within Chapter 47 of the Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assistant Collector for clearance of the goods as demurrage was mounting up and also requested to permit the petitioners to remove the goods in the bonded warehouse. The Assistant Collector called upon the petitioners to execute a bond for double the amount of customs duty, that is Rs. 3,30,273.02. The petitioners failed to do so. The petitioners thereafter filed the present petition in this Court on February 20, 1981 to challenge the legality of the order passed by the Assistant Collector of Customs, who by his order found that the exemption notification is available only in respect of waste paper and does not include waste of paper-boards, and therefore, the exemption to the petitioners cannot be granted. On admission of the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the expression `waste paper-board', but that itself is not sufficient to conclude that the import of waste paper-board is not entitled to the advantage of the exemption notification. As mentioned hereinabove, the I.S.I. Specifications clearly indicate that the expression `waste paper' is not restricted only to the waste paper but also takes in its sweep waste paper-board. Shri Sethna, learned Counsel appearing on behalf of the Department, submitted that the words of the exemption notification are clear and unambiguous, and it is not permissible to take aid of the I.S.I. Specifications to claim advantage. The learned Counsel submitted that the intention of the Government in granting exemption is clear from the notification itself and the G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suance of subsequent notifications granting exemption to paper-board that the intention of the Government on earlier occasion was to exclude import of paper-board. It is possible that the subsequent notifications were issued to clear any misunderstanding in the mind of the importers, because as mentioned hereinabove, the use of either the waste paper or the waste paper-board is nothing but manufacture of pulp for the ultimate use in paper-making. The learned Counsel was unable to produce the notifications for my perusal at the hearing, and in my judgment, it would not be proper to deny advantage of the exemption notification to the petitioners and the impugned order passed by the Assistant Collector of Customs will have to be quashed. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. The request of the petitioners, therefore, to compel respondent No. 2 to issue the detention certificate deserves to be rejected. 8. Shri Chinoy then submitted that under the interim order passed by this Court, the petitioners were directed to furnish the bank guarantee for an amount of Rs. 86,000 and odd on the basis that such was an amount of demurrage due on that date. Shri Chinoy submits that inspite of the interim order, the petitioners took some more time to clear the goods, with the result that the demurrage charges jumped up to Rs. 94,626.24. Shri Chinoy submits that as the goods were cleared by the petitioners without payment of entire demurrage charges in pursuance of the order of this Court, it is necessary that the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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