https://www.taxtmi.com/caselaws?id=74735 Imported compressed bales of cuttings, odd lengths and similar paper waste were treated as waste paper under Heading 47.02, because the qualifying words "fit only for use in paper making" applied to scrap articles of paper or paper board, not to waste paper. The explanatory notes were used as a reliable guide and supported the view that waste paper may include assorted cuttings, rejects and old newspapers even if some ancillary use is possible. On that basis, the goods qualified for the duty concession under the notification, and release was directed on execution of the prescribed bond. en-us Fri, 30 Oct 1987 00:00:00 +0530 Fri, 10 Jun 2011 16:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74735 Imported compressed bales of cuttings, odd lengths and similar paper waste were treated as waste paper under Heading 47.02, because the qualifying words "fit only for use in paper making" applied to scrap articles of paper or paper board, not to waste paper. The explanatory notes were used as a reliable guide and supported the view that waste paper may include assorted cuttings, rejects and old newspapers even if some ancillary use is possible. On that basis, the goods qualified for the duty concession under the notification, and release was directed on execution of the prescribed bond. Case-Laws Customs Fri, 30 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74735