https://www.taxtmi.com/caselaws?id=80582 Imported paper that satisfied the specific description of base paper for waxing and impregnation under Appendix 5 of the Import Policy could not be reclassified as decorative paper under the broader Appendix 3 entry merely because it might also serve a decorative use. The chemical examiner's report and the record supported the finding that the goods answered the base paper description, and the policy language had to be applied as written. Classification under the decorative paper entry was therefore unsustainable, and clearance under the base paper provision was directed. en-us Mon, 12 Feb 1990 00:00:00 +0530 Fri, 17 Jun 2011 17:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80582 Imported paper that satisfied the specific description of base paper for waxing and impregnation under Appendix 5 of the Import Policy could not be reclassified as decorative paper under the broader Appendix 3 entry merely because it might also serve a decorative use. The chemical examiner's report and the record supported the finding that the goods answered the base paper description, and the policy language had to be applied as written. Classification under the decorative paper entry was therefore unsustainable, and clearance under the base paper provision was directed. Case-Laws Customs Mon, 12 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80582