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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether both sides coated art printing paper having GSM 210 was classifiable as printing and writing paper or as paperboard, and whether it was entitled to the benefit of Notification No. 341/76-Cus. dated 2-8-1976.
Analysis: The goods imported were both sides coated art printing paper with GSM 210. On the basis of the admitted position in the connected batch of appeals and the Tribunal's earlier view, goods with GSM below 225 were to be treated as printing and writing paper and not as paperboard. On that classification, the claimed exemption under Notification No. 341/76-Cus. dated 2-8-1976 was available.
Conclusion: The goods were held to be printing and writing paper and entitled to the exemption notification. The appeal failed.
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