https://www.taxtmi.com/caselaws?id=166101 Presspahn paper was treated as electrical grade insulation paper for purposes of Customs Notification No. 37 dated 1-3-1978, because the relevant Indian and British Standards identified presspaper and pressboard for electrical use as insulating paper and covered thickness ranges matching the imported goods. In the absence of any statutory distinction between paper and board in the tariff or notification, the specialised technical standards were preferred over the department's general trade glossary. The imported goods therefore fell within the exempted category under Chapter 48 and qualified for the concessional rate of duty and relief from additional duty under section 3 of the Customs Tariff Act, 1975. en-us Tue, 05 Apr 1983 00:00:00 +0530 Mon, 25 Aug 2014 17:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166101 Presspahn paper was treated as electrical grade insulation paper for purposes of Customs Notification No. 37 dated 1-3-1978, because the relevant Indian and British Standards identified presspaper and pressboard for electrical use as insulating paper and covered thickness ranges matching the imported goods. In the absence of any statutory distinction between paper and board in the tariff or notification, the specialised technical standards were preferred over the department's general trade glossary. The imported goods therefore fell within the exempted category under Chapter 48 and qualified for the concessional rate of duty and relief from additional duty under section 3 of the Customs Tariff Act, 1975. Case-Laws Customs Tue, 05 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166101