Newsprint classification under Tariff Heading 4801 prevails where glazed newsprint in reels fits the specific description and exemption claim fails.

Glazed newsprint imported in reels was held to fall within Tariff Heading 4801 because Chapter Note 3 to Chapter 48 treated all newsprint as covered from 1-1-1996, and Heading 4801 specifically described newsprint in rolls or sheets. The claimed concessional treatment under Heading 4802 was not available because it did not more specifically describe the imported goods, and the exemption notifications applicable to newsprint supported classification under Heading 4801. The imported goods were therefore correctly classified under Heading 4801, and the appeal failed on merits.

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Issues: Whether glazed newsprint imported in reels was classifiable under Tariff Heading 4801 of the Customs Tariff Act, 1975, and whether the concessional duty exemption claimed under Tariff Heading 4802 could be availed.

Analysis: The goods were newsprint in reels, and the deciding factor was whether glazed newsprint stood outside the newsprint entry. Chapter Note 3 to Chapter 48 treated all types of newsprint as falling within the newsprint heading from 1-1-1996. Tariff Heading 4801 specifically covered newsprint in rolls or sheets, while Heading 4802 did not provide the more specific description of the imported goods. The exemption notifications applicable to newsprint therefore supported classification under Heading 4801 rather than the claimed nil-rate classification under Heading 4802.

Conclusion: The imported glazed newsprint was correctly classified under Tariff Heading 4801 and the appeal failed on merits.

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