https://www.taxtmi.com/caselaws?id=34462 Imported rejected tetra pack paper in reels was examined for classification between Heading 4707.90 and Heading 48.11. The note states that recovered waste and scrap paper must exhibit the essential character of waste and scrap, and that mere poor quality, deterioration, or irregular dimensions do not by themselves convert the goods into waste. It further records that the goods were impregnated or coated tetra pack paper intended for making paper plates, and that the classification adopted under Heading 4707.90 was accepted. 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 in reels was examined for classification between Heading 4707.90 and Heading 48.11. The note states that recovered waste and scrap paper must exhibit the essential character of waste and scrap, and that mere poor quality, deterioration, or irregular dimensions do not by themselves convert the goods into waste. It further records that the goods were impregnated or coated tetra pack paper intended for making paper plates, and that the classification adopted under Heading 4707.90 was accepted. Case-Laws Customs Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34462