Newsprint classification turns on intended use; paper not shown for newspaper printing was denied exemption.

Paper qualifies as newsprint under Chapter 48 only if it is intended for printing newspapers. On the facts, the consignments were supplied to education boards and similar organisations, and there was no evidence that they were meant for newspaper printing. The goods therefore could not be treated as newsprint for tariff classification or for the related exemption claim. The Revenue's appeal succeeded, the impugned order was set aside, and the adjudication order was restored.

---

---

Issues: Whether the paper cleared by the assessee was classifiable as newsprint under Chapter 48 and eligible for the claimed exemption, or whether it fell under the other paper heading and attracted duty.

Analysis: Chapter Note 3 of Chapter 48 treats newsprint as paper intended for printing newspapers. The record showed that the paper was supplied to education boards and similar organisations, and there was no evidence that the consignments were intended for printing newspapers. In the absence of such evidence, the goods could not be treated as newsprint for tariff purposes or for the related exemption claim.

Conclusion: The paper was not established to be newsprint and the assessee was not entitled to the claimed treatment under the newsprint classification. The Revenue's appeal succeeded, the impugned order was set aside, and the adjudication order was restored.

Final Conclusion: Classification depended on the intended use of the paper, and on the facts proved the assessee failed to establish newspaper-printing use.

---