TaxTMI 
TaxTMI 
1987 (7) TMI 253
X X X X Extracts X X X X
X X X X Extracts X X X X
....sment of the goods under Heading No. 47.01 of the First Schedule (hereinafter "the Schedule") to the Customs Tariff Act, 1975, read with Customs Notification No. 219/84, dated 10-8-1984. They also claimed clearance of the goods under Open General Licence (OGL)6, List 8, Part I, Item 261 of the Import Trade Control Policy April-March 1985-88. On examination, 90% of the bales were found by the customs authorities to consist of new paper bags with foreign markings : "Aalborg - Portland Cement - 50 Kg gross - Made in Denmark" The bales themselves bore the marking "Libexim IRAQ S.R...." Since empty paper bags are assessable duty under Heading 48.01/21(1) of the Schedule at 100% (basic duty) + 40% (auxiliary duty) + 32.5% +5% thereof as additio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he appellants and Shri K.C. Sachar, D.R. for the respondent. 3.  Customs Notification No. 219/84 exempts waste paper and waste paper board specified in the table annexed to the notification and falling within Chapter 47 of "the Schedule" when imported for the manufacture of pulp for use in paper or paper board making from the whole of the basic duty of customs (i.e. duty leviable under "the Schedule") and the whole of the additional duty leviable under Section 3 of the Customs Tariff Act, 1975. The exemption is subject to execution of a bond for payment of the differential amount of duty on the goods not accounted for as having been used for the stipulated purpose. Shri Patil drew our attention to Serial No. 3 of the table of the noti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s bags. Of course, they must fit in with the description "waste paper or waste paper board". In the present case, we have noted this various markings on the bags from which it is obvious that these bags could not have been imported for use as bags for packing of cement. Apart from this consideration, the notification does not lay down that the bags should be imported in a torn or mutilated condition. And, it is to prevent misuse of the duty concession that the notification evidently prescribes execution of an end-use bond as a condition for availment of the concession. The fact that the notification includes such items as telephone and trade directories, milk cartons, old and over issue newspapers/magazines/catalogues etc., shows that it is....