TaxTMI 
TaxTMI 
1987 (9) TMI 288
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....r. The Custom House, therefore, held that the goods could not be accepted as Decorative Papers but that they were "design embossed plastic sheeting used for wall covering", being a plastic product and falling under 39.01/06 C.T.A. and not 48.01/21, as claimed. Accordingly, they also held that the licence, which was for Decorative Papers could not be considered as valid for the imports, as consumer goods, were banned for import vide entry No. 77 of Appendix 4 of AM 83 policy. The Assistant Collector, therefore, confiscated the goods and imposed a redemption fine of Rs. 2 lakhs. 2. When the appellant went up in appeal before the Collector of Customs (Appeals), he rejected it holding that the goods are correctly classifiable under Heading 39.....
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.... They are also invoiced as such. In the circumstances the onus of proving, that the goods are not covered by the licence and that they are not decorative papers, is on the department. 8. We find that the department had drawn some samples which were tested and re-tested by the Custom House. The report, in each case, refers to the product as decorative paper, and states that the product is "a white sheet composed of P.V.C. embossed design on one side and paper layer on the other. The paper is said to be composed of chemical wood pulps. The percentage of P.V.C. contained of the product was found to range from 70.5 to 77.2%. In the order-in-original it has been held that "the goods get their essential character as wall covering from the design....
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....ve papers include wall paper. Wall paper is a very heavy grade paper which is subject to coating. The use of synthetic resins for coating and embossing is common as it makes the product resistant to greases and oils. Polyvinyl acetate emulsions give better resistance to light and heat. Acrylic emulsions are also used as their stability to fight and heat is excellent. 11. The use of the coating and embossing ingredients cannot take away the essential character of the product. The Assistant Collector has chosen to call the impugned goods "design embossed plastic wall covering". We do not know from where he has gathered this expression which, apparently, would not be known to the trade or industry. In fact the identity of the product as wall ....