https://www.taxtmi.com/caselaws?id=72436 Imported art paper coated on both sides and suitable for fine printing work was treated as high grade printing and writing paper for tariff purposes. The classification turned on whether it fell under Heading 48.01/21(3) as other printing and writing paper or under Heading 48.07. Trade and technical references supported classification as printing and writing paper, and the exclusion relied on from the CCCN did not control under the Customs Tariff Act because the domestic heading contained no comparable exclusion. On that basis, the goods were held classifiable under Heading 48.01/21(3), and refund was payable on all five claims. en-us Wed, 10 Sep 1986 00:00:00 +0530 Thu, 19 May 2011 14:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72436 Imported art paper coated on both sides and suitable for fine printing work was treated as high grade printing and writing paper for tariff purposes. The classification turned on whether it fell under Heading 48.01/21(3) as other printing and writing paper or under Heading 48.07. Trade and technical references supported classification as printing and writing paper, and the exclusion relied on from the CCCN did not control under the Customs Tariff Act because the domestic heading contained no comparable exclusion. On that basis, the goods were held classifiable under Heading 48.01/21(3), and refund was payable on all five claims. Case-Laws Customs Wed, 10 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72436