https://www.taxtmi.com/caselaws?id=107265 Imported paper found to be uncoated coloured kraft paper in rolls was classifiable under Heading 4804.59, not as waste and scrap paper under Heading 4707.90, because the waste-and-scrap entry covers material such as shavings, cuttings, torn sheets and similar refuse. The goods' true commercial and tariff description prevailed over any intended further processing, so the classification challenge failed. Confiscation was sustained, but the redemption fine was reduced in light of the facts and circumstances, leaving the order otherwise undisturbed. en-us Mon, 03 Feb 2003 00:00:00 +0530 Wed, 21 Mar 2012 11:53:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107265 Imported paper found to be uncoated coloured kraft paper in rolls was classifiable under Heading 4804.59, not as waste and scrap paper under Heading 4707.90, because the waste-and-scrap entry covers material such as shavings, cuttings, torn sheets and similar refuse. The goods' true commercial and tariff description prevailed over any intended further processing, so the classification challenge failed. Confiscation was sustained, but the redemption fine was reduced in light of the facts and circumstances, leaving the order otherwise undisturbed. Case-Laws Customs Mon, 03 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107265