https://www.taxtmi.com/caselaws?id=81444 Bamboo pulp was held not to fall within the expression "wood pulp" for concessional assessment under Notification No. 157/78-Cus. because bamboo is commercially and ordinarily understood as a grass, not wood, and pulp derived from it is distinct from wood pulp. The tariff structure and explanatory notes supported the distinction between wood pulp and other cellulosic pulps, while the importer's certificate did not establish otherwise and the departmental letter had no statutory force. Use of the goods in paper manufacture did not satisfy the notification, as the threshold condition remained that the goods must be wood pulp. Concessional benefit was therefore unavailable and duty demand was upheld. en-us Fri, 13 Sep 1991 00:00:00 +0530 Fri, 24 Jun 2011 16:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81444 Bamboo pulp was held not to fall within the expression "wood pulp" for concessional assessment under Notification No. 157/78-Cus. because bamboo is commercially and ordinarily understood as a grass, not wood, and pulp derived from it is distinct from wood pulp. The tariff structure and explanatory notes supported the distinction between wood pulp and other cellulosic pulps, while the importer's certificate did not establish otherwise and the departmental letter had no statutory force. Use of the goods in paper manufacture did not satisfy the notification, as the threshold condition remained that the goods must be wood pulp. Concessional benefit was therefore unavailable and duty demand was upheld. Case-Laws Customs Fri, 13 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81444