https://www.taxtmi.com/caselaws?id=114844 Glazed newsprint imported in reels was treated as newsprint under Chapter Note 3 to Chapter 48, so the specific tariff entry for newsprint under Heading 4801 applied rather than the more general paper heading. The concessional notifications linked to newsprint were therefore relevant to the import, while the alternative claim for nil-rate treatment under Heading 4802 was rejected. The classification issue turned on the specific description of newsprint covering glazed newsprint, and the departmental assessment was left undisturbed. 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=114844 Glazed newsprint imported in reels was treated as newsprint under Chapter Note 3 to Chapter 48, so the specific tariff entry for newsprint under Heading 4801 applied rather than the more general paper heading. The concessional notifications linked to newsprint were therefore relevant to the import, while the alternative claim for nil-rate treatment under Heading 4802 was rejected. The classification issue turned on the specific description of newsprint covering glazed newsprint, and the departmental assessment was left undisturbed. Case-Laws Customs Tue, 21 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114844