https://www.taxtmi.com/caselaws?id=114143 The Tribunal upheld the Commissioner's decision regarding the classification of imported waste paper, rejecting the Revenue's arguments on misdeclaration, interpretation of HSN notes, and the importer's actual user status. The appeal was dismissed, and the cross-objections were decided accordingly, resulting in the disposal of the appeal and cross-objections as per the judgment. en-us Fri, 01 Oct 2004 00:00:00 +0530 Fri, 11 May 2012 16:10:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114143 The Tribunal upheld the Commissioner's decision regarding the classification of imported waste paper, rejecting the Revenue's arguments on misdeclaration, interpretation of HSN notes, and the importer's actual user status. The appeal was dismissed, and the cross-objections were decided accordingly, resulting in the disposal of the appeal and cross-objections as per the judgment. Case-Laws Customs Fri, 01 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114143