1991 (9) TMI 168 - AT - Customs

Tribunal Denies Concessional Duty for Bamboo Pulp Import

The Tribunal upheld the authorities' decision, denying the appellants the benefit of the concessional duty rate for imported Bamboo Pulp under ... Rate of duty Issues:Denial of benefit under Notification No. 157/78-Cus. for imported goods declared as 'Bleached Bamboo Pulp.'Detailed Analysis:Issue 1: Interpretation of 'Wood Pulp' under Notification No. 157/78-Cus.The appellants imported goods declared as 'Bleached Bamboo Pulp' and claimed the concessional rate of duty under Notification No. 157/78-Cus. The appellants argued that Bamboo Pulp should be considered as Wood Pulp based on various references and certificates provided. However, the authorities held that Bamboo Pulp falls under a category other than Wood Pulp, as per the Explanatory Notes under Chapter 47 of the Harmonised System. The Tribunal concurred, emphasizing that Bamboo Pulp does not meet the definition of Wood Pulp, as it is derived from bamboo, a grass-like material, and not from wood. The Tribunal also highlighted that the distinction between Wood Pulp and other types of Pulp is recognized internationally, irrespective of the date of importation.Issue 2: Relevance of Supporting Certificates and LettersThe appellants presented certificates from the Jute Technological Research Laboratories and a letter from the Assistant Collector of Customs to support their claim that Bamboo Pulp should be considered as Wood Pulp. However, the Tribunal found these documents insufficient to alter the classification of Bamboo Pulp. The certificates and letters lacked specificity and statutory backing, leading the authorities to reject them. The Tribunal reiterated that the nature of the imported goods as Bamboo Pulp, distinct from Wood Pulp, remained unchanged despite the appellants' submissions.Conclusion:The Tribunal upheld the decision of the authorities, denying the appellants the benefit of the concessional rate of duty under Notification No. 157/78-Cus. for the imported Bamboo Pulp. The judgment emphasized the international understanding of the classification of Pulp materials, distinguishing Bamboo Pulp from Wood Pulp. The appeal was dismissed for lacking merit, affirming that the subject goods did not qualify as Wood Pulp under the relevant notification.