1989 (10) TMI 150

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....Respondents. [Order per : D.C. Mandal, Member (T)]. - The respondents imported Document Raw Base Paper and claimed the benefit of Notification No. 55/86-Cus., dated 17-2-1986 as amended by Notification No. 291/87-Cus., dated 11-8-1987. The benefit of the notification was denied to the respondents by the Assistant Collector of Customs, but the same was allowed by the Collector (Appeals). The Col....

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....closed herewith), I am of the considered opinion that the order-in-appeal cited above is neither legal nor proper". He has argued that the Collector should first come to an opinion about the legality or propriety of the impugned order and then give authorisation under Section 129A of the Customs Act. According to the learned advocate, since the appeal was prepared before the Collector came to an o....

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....ugned order and then he authorised the Assistant Collector of Customs, Tribunal Co-ordination Unit, Customs House, Bombay to file an appeal on his behalf before this Tribunal. In the circumstances, we over-rule the preliminary objection. 3. On merits of the case, the learned Departmental Representative has argued that the Tariff Heading 48.02 classifies a variety of products. Paper and paperboard....

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....ended by Notification No. 291/87-Cus., dated 11-8-1987. The goods in dispute were cleared under the Ex-Bond Bill of Entry No. 1134, dated 4-1-1988, as stated by the learned Departmental Representative. Therefore, the amended notification is involved in the present case. Under the amended notification, "printing and writing paper having a substance by weight of 25 g/m2 and above but not exceeding 1....