Customs exemption for multi-layered coated art board applied despite both-sided coating under the relevant notification.

Notification No. 341/76-Cus. granted partial exemption to multi-layered board, and that benefit was held applicable to goods described as both sides coated multi-layered pasted art board. The test report confirmed the imports as multi-layered coated paste board, and exemption could not be denied merely because the goods were coated on both sides. The objection that the goods were art board was rejected because art board was treated as characteristically coated on both sides, and such coating did not take the goods outside the scope of the notification. The issue was treated as covered by earlier Tribunal authority, with no contrary Supreme Court decision shown.

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Issues: Whether the benefit of Notification No. 341/76-Cus. dated 07.04.1976 was available to goods described as both sides coated multi-layered pasted art board.

Analysis: The imported goods were found on record to be multi-layered paste coated art board, and the test report confirmed that they were multi-layered coated paste board. The notification granted partial exemption to multi-layered board, and the benefit could not be denied merely because the goods were coated on both sides. The objection that the goods were art board was also rejected, since the Tribunal had earlier held that art board is characteristically coated on both sides and that coating on both sides does not exclude paste board or multi-layered board from the scope of the notification. The issue was treated as covered by the earlier Tribunal decision, and no contrary decision of the Supreme Court was shown.

Conclusion: The benefit of the notification was available, and the Revenue's appeals were rejected.

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