TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the imported rejected tetra pack paper in reels was classifiable as recovered waste and scrap paper under Heading 4707.90, or as paper and paperboard for manufacture of packaging for beverages and other foodstuffs under Heading 48.11.
Analysis: The imported goods were found to be impregnated or coated tetra pack paper in rolls, and the importer did not dispute that they were not intended for pulping or for packaging, but for making paper plates. The scope of Heading 4707 covers recovered waste and scrap paper or paperboard, including material normally used for pulping and often presented in compressed bales. The illustrative items mentioned in the heading are not exhaustive, but the heading still contemplates goods that answer the character of waste and scrap. On the facts found, the goods did not satisfy the accepted indicia of waste and scrap, whereas their physical description and use showed that they remained goods akin to tetra pack paper falling within Heading 48.11. The reasoning that mere poor quality or assorted width and length would convert them into waste was rejected, and the more specific heading was held to prevail.
Conclusion: The goods were held classifiable under Heading 4707.90, and the assessee's classification was accepted.
Final Conclusion: The appeal succeeded and the classification adopted by the assessee was restored.
Ratio Decidendi: Recovered waste and scrap paper must exhibit the essential character of waste and scrap under the tariff heading, and mere deterioration or imperfect condition does not by itself displace a more specific classification supported by the goods' nature and intended use.
TaxTMI 
