https://www.taxtmi.com/caselaws?id=126836 The Tribunal ordered a re-examination of the imported paper consignment to determine if it should be classified as waste paper under Chapter Heading 47.07 for a concessional duty rate or as prime quality paper under Chapter Heading 4804 for a higher duty rate. The appellant argued that the goods had defects, such as uneven coating, making them unsuitable for prime use, supported by a supplier certificate. The Tribunal emphasized that defects like uneven coating could render the paper unsuitable for prime use and directed a re-examination to identify any defects, including damage to core sheets, before making a final classification decision. en-us Tue, 13 May 2008 00:00:00 +0530 Thu, 31 Jan 2013 15:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126836 The Tribunal ordered a re-examination of the imported paper consignment to determine if it should be classified as waste paper under Chapter Heading 47.07 for a concessional duty rate or as prime quality paper under Chapter Heading 4804 for a higher duty rate. The appellant argued that the goods had defects, such as uneven coating, making them unsuitable for prime use, supported by a supplier certificate. The Tribunal emphasized that defects like uneven coating could render the paper unsuitable for prime use and directed a re-examination to identify any defects, including damage to core sheets, before making a final classification decision. Case-Laws Customs Tue, 13 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126836