https://www.taxtmi.com/caselaws?id=34462 Imported rejected tetra pack paper reels were examined for classification as recovered waste and scrap paper under Heading 4707.90 or coated paper and paperboard under Heading 48.11. Goods not intended for pulping or packaging, but for making paper plates, were described as retaining the character of tetra pack paper; poor quality and assorted dimensions alone did not establish waste and scrap. The analysis therefore supports Heading 48.11 as the more specific classification. However, the recorded conclusion accepts Heading 4707.90 and restores the importer's classification, creating an inconsistency between the analysis and stated outcome. en-us Fri, 27 Feb 2009 00:00:00 +0530 Tue, 01 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34462 Imported rejected tetra pack paper reels were examined for classification as recovered waste and scrap paper under Heading 4707.90 or coated paper and paperboard under Heading 48.11. Goods not intended for pulping or packaging, but for making paper plates, were described as retaining the character of tetra pack paper; poor quality and assorted dimensions alone did not establish waste and scrap. The analysis therefore supports Heading 48.11 as the more specific classification. However, the recorded conclusion accepts Heading 4707.90 and restores the importer's classification, creating an inconsistency between the analysis and stated outcome. Case-Laws Customs Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34462