Wood pulp exemption denied for bamboo pulp, as bamboo was treated as a distinct non-wood cellulosic material.

Bamboo pulp was held not to fall within the expression "wood pulp" for concessional assessment under Notification No. 157/78-Cus. because bamboo is commercially and ordinarily understood as a grass, not wood, and pulp derived from it is distinct from wood pulp. The tariff structure and explanatory notes supported the distinction between wood pulp and other cellulosic pulps, while the importer's certificate did not establish otherwise and the departmental letter had no statutory force. Use of the goods in paper manufacture did not satisfy the notification, as the threshold condition remained that the goods must be wood pulp. Concessional benefit was therefore unavailable and duty demand was upheld.

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Issues: Whether bamboo pulp is covered by the expression "wood pulp" for the purpose of concessional assessment under Notification No. 157/78-Cus. dated 9-8-1978.

Analysis: The imported product was chemically identified as bleached bamboo pulp. On its ordinary and commercial understanding, bamboo is a grass and not wood, and pulp made from bamboo is therefore distinct from pulp made from wood. The distinction between wood pulp and pulps derived from other cellulosic materials was also consistent with the tariff structure and the explanatory notes referred to by the parties. The certificate relied upon by the importer did not specifically establish that bamboo pulp was wood pulp, and the departmental letter had no statutory force. The fact that the goods were used in paper manufacture did not by itself bring them within the notification, because the threshold requirement was that the goods must be wood pulp.

Conclusion: Bamboo pulp is not wood pulp, so the concessional benefit under Notification No. 157/78-Cus. was not available. The demand of duty was correctly upheld against the importer.

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