1987 (4) TMI 172

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....or the Respondent. [Order per : G. Sankaran, Vice-President (T)]. - The captioned appeal was originally filed as a revision application before the Central Government against the Order-in-Appeal mentioned above. On the setting up of this Tribunal, the revision application was transferred to it in terms of Section 131B of the Customs Act, 1962 to be disposed of as if it were an appeal filed befor....

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....Anil Balani, Advocate with Shri L.U. Balani, Advocate for the appellants and Shri Vinit Kumar, S.D.R. for the respondent. 4.  The classification of cartridge paper of 150 gm/m2 came up for consideration of this Tribunal in Appeal CD(SB) (T)A.N6. 1562/81-D Collector of Customs, Bombay v. Pan Overseas Traders, Bombay, disposed of by Order No. 782/83-D, dated 20-12-1983. In that order, the Trib....

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....paper and not printing or writing paper. The aforesaid decision was arrived at, as was clear from the order itself, "in the absence of any other material." In the present case, the evidence in the shape of invoice description was available. But, as the Counsel for the appellants pointed out, the word "write", according to the Webster Universal Dictionary (Unabridged International Edition) means: "....