https://www.taxtmi.com/caselaws?id=74726 The tribunal upheld the original classification of the imported paper under heading No. 48.01/21(1) of the Customs Tariff Act, 1975, rejecting the appellant's argument for classification under heading No. 48.01/21(3) as "other printing and writing paper" for heat transfer printing. The tribunal emphasized the unique properties of the paper for heat transfer printing onto synthetic fabrics, considering the specialized nature of the printing process and distinguishing it from ordinary printing or commercial use. The absence of international recognition as printing paper and similarities to heat transfer papers led to the dismissal of the appeal. en-us Mon, 05 Oct 1987 00:00:00 +0530 Fri, 10 Jun 2011 15:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74726 The tribunal upheld the original classification of the imported paper under heading No. 48.01/21(1) of the Customs Tariff Act, 1975, rejecting the appellant's argument for classification under heading No. 48.01/21(3) as "other printing and writing paper" for heat transfer printing. The tribunal emphasized the unique properties of the paper for heat transfer printing onto synthetic fabrics, considering the specialized nature of the printing process and distinguishing it from ordinary printing or commercial use. The absence of international recognition as printing paper and similarities to heat transfer papers led to the dismissal of the appeal. Case-Laws Customs Mon, 05 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74726