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Issues: (i) Whether the additional test report sought to be produced at the appellate stage could be admitted as additional evidence; (ii) Whether thermal paper was classifiable under Heading 3703 as paper for thermography or under Heading 4811.90 as coated paper.
Issue (i): Whether the additional test report sought to be produced at the appellate stage could be admitted as additional evidence.
Analysis: The test report was not before the lower authorities and the matter had already been decided on the evidence then available. The material was sought to be introduced only at the appeal stage, and no sufficient basis was shown to justify admission of the belated evidence.
Conclusion: The additional evidence was rightly refused and the miscellaneous application was rejected.
Issue (ii): Whether thermal paper was classifiable under Heading 3703 as paper for thermography or under Heading 4811.90 as coated paper.
Analysis: Heading 3703 covers photographic paper, paper board and textiles sensitised and unexposed, including papers and paperboards for thermography. Heading 4811 covers paper and paperboard coated or otherwise treated, other than goods falling in the excluded headings. The goods were described as thermal paper, and the test report showed that the sample was coated with organic thermal colouring substance. The record did not establish that the goods were actually paper for thermography in the sense of mapping heat distribution over a surface. The coating and colouring characteristics brought the goods within Heading 4811 rather than Heading 3703, and the interpretative rule supporting classification under the most appropriate heading was applied.
Conclusion: Thermal paper was correctly classifiable under Heading 4811.90 and not under Heading 3703.
Final Conclusion: The classification adopted by the Department was upheld and the importer's claim to classification under Heading 3703 failed.
Ratio Decidendi: Where goods are coated paper with organic thermal colouring substance and the evidence does not establish that they are paper for thermography, they fall to be classified under the heading for coated paper rather than under the heading for sensitised photographic paper.
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