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of <h1>Imported goods classified as printing paper not paperboard due to GSM below 225. Benefit of Notification No. 341/76-Cus. applied.</h1> <h3>COLLECTOR OF CUSTOMS Versus SHAH PAPER AND CO.</h3> COLLECTOR OF CUSTOMS Versus SHAH PAPER AND CO. - 1991 (52) E.L.T. 246 (Tribunal) The goods imported were 'both sides coated art printing paper having GSM 210'. The goods are to be treated as printing and writing paper, not paperboard, due to GSM being below 225. Benefit of Notification No. 341/76-Cus. allowed based on Tribunal's judgment in Sunrise Agencies case. Appeal rejected.
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