https://www.taxtmi.com/caselaws?id=114841 Glazed newsprint imported in reels was held to fall within Tariff Heading 4801 because Chapter Note 3 to Chapter 48 treated all newsprint as covered from 1-1-1996, and Heading 4801 specifically described newsprint in rolls or sheets. The claimed concessional treatment under Heading 4802 was not available because it did not more specifically describe the imported goods, and the exemption notifications applicable to newsprint supported classification under Heading 4801. The imported goods were therefore correctly classified under Heading 4801, and the appeal failed on merits. en-us Tue, 21 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 15:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114841 Glazed newsprint imported in reels was held to fall within Tariff Heading 4801 because Chapter Note 3 to Chapter 48 treated all newsprint as covered from 1-1-1996, and Heading 4801 specifically described newsprint in rolls or sheets. The claimed concessional treatment under Heading 4802 was not available because it did not more specifically describe the imported goods, and the exemption notifications applicable to newsprint supported classification under Heading 4801. The imported goods were therefore correctly classified under Heading 4801, and the appeal failed on merits. Case-Laws Customs Tue, 21 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114841