https://www.taxtmi.com/caselaws?id=627 The Appellate Tribunal CESTAT, Mumbai, upheld the classification of "Cork Tipping Base Paper" under Chapter Heading 48.13 (CTH 4813.90) instead of CTH 4805.29. The decision was based on the "Motley Process" involving ink coating to enhance paper resistance during smoking, aligning with cigarette paper characteristics. The Tribunal's ruling affirmed the authorities' classification and dismissed the appeal, emphasizing the paper's specific qualities and intended use in cigarette manufacturing. en-us Mon, 01 May 2006 00:00:00 +0530 Wed, 27 Jan 2016 23:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=627 The Appellate Tribunal CESTAT, Mumbai, upheld the classification of "Cork Tipping Base Paper" under Chapter Heading 48.13 (CTH 4813.90) instead of CTH 4805.29. The decision was based on the "Motley Process" involving ink coating to enhance paper resistance during smoking, aligning with cigarette paper characteristics. The Tribunal's ruling affirmed the authorities' classification and dismissed the appeal, emphasizing the paper's specific qualities and intended use in cigarette manufacturing. Case-Laws Customs Mon, 01 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=627