1987 (10) TMI 131

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....rtridge paper imported by the appellants was assessed to duty by the Customs authorities under Heading No. 48.01/21(1) of the Schedule. The appellants later claimed refund of Customs duty and additional duty of Customs on the ground that the paper fell under Heading No. 48.01/21(3) of the Schedule and under Item No. 17(1) of the First Schedule to the Central Excises and Salt Act, 1944 (the Schedule is referred to hereinafter as the "CET") as printing paper and not under Item No. 17(2), CET. The Assistant Collector dismissed the claim on the ground that cartridge paper of substance more than 85 g.s.m. could not be treated as printing and writing paper. He held that it was normally cartridge paper below 85 g.s.m. which was used for printing a....

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....vernment, have generally followed the classification detailed in the paragraph. 'Cartridge' below 85 g.s.m. is shown under the heading 'printing papers' and 'drawing and cartridge' under 'writing papers'." (v) In the "Hand-Book of Paper Trade", 1963, published by the Paper Traders Association of India, Bombay, in part-II, under the heading "Printings and Drawings", is listed, inter alia, "Drawing and Printing Cartridge". And, cartridge paper has been defined as "strong, un-bleached or semi-bleached papers, originally made for cartridge manufacture from manila, jute and kraft pulp. Now commonly made engine-sized from wood pulp in white and cream shades for cover papers, book end-papers and cheap drawings". (vi) "Paper and Printing Manual" ....