Classification of glazed newsprint under Heading 4801 sustained; nil-rate exemption under Heading 4802 was denied.

Glazed newsprint in reels was treated as newsprint under the specific description in Customs Tariff Heading 4801, read with Chapter Note 3 to Chapter 48, rather than Heading 4802. On that classification, the claimed general nil-rate exemption was unavailable, while the relevant customs notifications for concessional duty were held applicable. The classification under Heading 4801 and denial of the nil-rate exemption were sustained on merits.

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Issues: Whether glazed newsprint in reels was classifiable under Customs Tariff Heading 4801 or Heading 4802 and whether it was entitled to nil duty under the general exemption claimed.

Analysis: The imported goods were held to be newsprint covered by the specific description in Heading 4801, read with Chapter Note 3 to Chapter 48 of the Customs Tariff Act, 1975. The lower authority also found that newsprint of this kind was covered by the relevant customs notifications providing concessional duty, and that the general exemption claimed under Heading 4802 did not apply.

Conclusion: The classification under Heading 4801 and the denial of the claimed nil-rate exemption were sustained, and the appeal failed on merits.

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