TMI Blog1987 (8) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... s, not otherwise specified." [The petitioners say that the item falls under entry No. 43(1) while the department contends that it falls under entry 44. 2. The petitioners as manufacturers of textile fabrics imported various consignments of Cotton Linters Pulp. The consignments were all imported in the form of continuous rolls which is one of the forms in which the pulp is shipped internationally. On August 11,1972 the petitioners imported seventeen rolls of Cotton Linters Pulp and filed their bill of entry No. 828 on October 13,1972. In the bill of entry the petitioners classified Cotton Linters Pulp under entry No. 43(1) of the first Schedule of the Act. The Customs Authorities did not accept the classification and insisted that the clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned goods, which are admittedly filtering media, is an extraneous consideration in the matter of determination of classification particularly when such goods are prima facie classifiable under a specific item. They also further pointed out that merely because the impugned goods are used as filtering media they do not become filter paper. They further pointed out that the decision of the appellate Collector was also in conformity with the decision of the Central Government in another matter in the case of the National Rayon Corporation Ltd. where similar goods had been imported and similar question had been determined, and they in fact annexed the said order dated January 18,1971 in support of their contention. They have also pointed out tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther High Courts, that the Supreme Court has always deprecated the authorities resorting to personal observations, technical books, dictionary meanings and the end-use of articles sought to be made liable to excise duty. 8. In the order, the Government has referred to classification as made by CCCN and the Government, relying on the same, has come to the conclusion that the impugned items are classified thereunder as paper and not as pulp. Mr. Hidayatullah pointed out that it is not proper for the Government to rely on the same, and in that connection he drew my attention to the Glossary of term used in paper trade and industry as per the Indian Standard Institution. In that, Rag Pulp has been defined as under: "Rag Pulp - Pulp obtained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ust be as people in trade and commerce, conversant with the subject, generally treat and understand them in the usual course. But once an article is classified and put under a distinct entry, the basis of the classification is not open to question. Technical and scientific tests offer guidance only within limits. Once the articles are in circulation and come to be described and known in common parlance, we then see no difficulty for statutory classification under a particular entry." 11. Mr. Hidayatullah also pointed out that in 1972 CCCN was not statutorily considered as a part of the Customs Tariff and any item described therein may not necessarily stand in comparison with the entries as given under the Act. He, therefore, submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atullah also pointed out that the Government in its order has referred to the form in which the pulp is imported. He submitted that the form is irrelevant. He also submitted that the entries are clear and under the Act wherever the form is referred to, that is clearly mentioned in the entry as such. In the present case entry No. 43(1) is a specific entry and it does not refer to the form as such. 13. As against this Mr. Pochkhanwalla submitted that the bill of entry itself shows that the petitioners had imported paper. He also referred to the meaning of the term "Pulp" in the Encyclopaedia Britannica and he submitted that this pulp can be considered as Filter Paper. He also relied on chemical test report which is at Ex. C to the petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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