https://www.taxtmi.com/caselaws?id=81014 Imported impregnated filter paper was classified for additional customs duty by reference to Heading 48.23 and the competing sub-headings 4823.19 and 4823.90. The tariff structure was read as dividing Heading 48.23 into two groups: cut-to-size or cut-to-shape paper and allied products, and other articles of paper pulp, paper board, cellulose wadding or webs of cellulose fibres. Applying the General Explanatory Notes to the Excise Tariff, the goods, being cut to size, fell within the first group and were correctly classifiable under 4823.19 rather than 4823.90, with consequential relief following. en-us Fri, 17 Aug 1990 00:00:00 +0530 Tue, 21 Jun 2011 18:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81014 Imported impregnated filter paper was classified for additional customs duty by reference to Heading 48.23 and the competing sub-headings 4823.19 and 4823.90. The tariff structure was read as dividing Heading 48.23 into two groups: cut-to-size or cut-to-shape paper and allied products, and other articles of paper pulp, paper board, cellulose wadding or webs of cellulose fibres. Applying the General Explanatory Notes to the Excise Tariff, the goods, being cut to size, fell within the first group and were correctly classifiable under 4823.19 rather than 4823.90, with consequential relief following. Case-Laws Customs Fri, 17 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81014