https://www.taxtmi.com/caselaws?id=165936 Coated art paper weighing 165.9 gms per sq. meter was classified as coated art paper, not coated art board, for customs duty purposes. The Tribunal applied trade understanding, contemporaneous assessment practice, and the relevant public notice, holding that coated art paper below 180 gms was to be assessed as paper rather than board. The Department's market inquiry and trade-usage material was not supported by the record, and the appellants had not been confronted with that report before the order-in-original. Consequential reassessment at the lower rate and refund relief were therefore directed. en-us Mon, 03 Jan 1983 00:00:00 +0530 Wed, 20 Aug 2014 11:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165936 Coated art paper weighing 165.9 gms per sq. meter was classified as coated art paper, not coated art board, for customs duty purposes. The Tribunal applied trade understanding, contemporaneous assessment practice, and the relevant public notice, holding that coated art paper below 180 gms was to be assessed as paper rather than board. The Department's market inquiry and trade-usage material was not supported by the record, and the appellants had not been confronted with that report before the order-in-original. Consequential reassessment at the lower rate and refund relief were therefore directed. Case-Laws Customs Mon, 03 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165936