Appeal dismissed over product classification dispute. Tribunal upholds reclassification as mill-board.

The appeal was dismissed with no costs awarded. The dispute revolved around the classification of the appellant's product as wrapping/packing paper or mill-board for the period 1980-81. Despite the appellant's arguments regarding differing classification tests and the pending criminal case, the Tribunal upheld the authorities' decision to reclassify the product as mill-board. The Court refused to consider the impact of the different tests and dismissed the appeal.

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Issues involved: Classification of product as wrapping/packing paper or mill-board for the period 1980-81.

Summary:
The dispute in the appeal centered around whether the appellant's product should be classified as wrapping/packing paper or mill-board for the period 1980-81. Initially, the appellant classified the product as wrapping/packing paper, which was approved. However, a notice was later issued seeking to revise the classification to mill-board. Despite the appellant's explanations, the authorities confirmed the show cause notice, and the Tribunal upheld their decision.

The appellant's counsel argued that the authorities relied on a test from a Trade Notice issued in 1955, based on grammage per square meter, while a later Trade Notice from 1977 introduced a different test based on thickness. The appellant contended that the application of these two tests could yield different results. However, it was acknowledged that the 1977 Trade Notice was not presented to the Tribunal, and the Court refused to allow the appellant to establish the impact of these tests at a later stage.

Additionally, the appellant's counsel mentioned that the appellant was facing prosecution in a criminal court, emphasizing that the outcome of the criminal case should be independent of the Tribunal's findings.

Ultimately, the appeal was dismissed with no costs awarded.

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