TaxTMI 
TaxTMI 
1990 (2) TMI 204
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....x 5 of the Import Policy 1983-84 AM. 2. The appellants are the manufacturers of laminated sheets and held import licence No.P/A/2231411/C/XX dated 26-8-1983, duly endorsed for import of items figuring in Appendix 5 of the Policy AM 1983-84. The appellants imported certain items and sought clearance vide Bill of Entry 2558/318 declaring the item as Base Paper for waxing, impregnating and coating, claiming the same as falling within entry No. 29 of Appendix 5, The department objected to the clearance observing that the items were the decorative papers falling within entry No. 129 of Appendix 3 of the Policy. A test of the sample was carried out by the Dy. Chief Chemist, who declared the items as usable as Base Paper. The department, howeve....
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....took support to his said conclusion from import of the similar items made by another manufacturer of such laminated sheets, where item was cleared as "decorative paper" and not "base paper". As the licence was also available for import of Appendix 3 items, the Additional Collector allowed clearance of the said item under Appendix 3 to the extent of the value of Rs. 1,00,000/- as was the permissible limit, and holding the surplus of item valued at Rs. 49,954.00 as unauthorised, ordered confiscation but allowed option to pay fine of Rs. 30,000/-, in lieu of confiscation. It is this order which is challenged here. 4. Mr. S.D.Nankani, the learned advocate for the appellant's subnutted that the Additional Collector has misguided himself on th....
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...., and that the Additional Collector has mis-interpreted the provision of the Policy by taking the view contrary thereto. 5. Mr. Deepak Kumar, the learned JDR for the department, however, supported the finding of the Additional Collector. In his submission, in interpreting the Policy, the items as are popularly and commercially known have to be taken as such. According to him, the same/similar items imported by other manufacturers of laminated sheets have been imported under description of "decorative papers" and as such the item imported is commercially known as "decorative paper" and as such the Additional Collector was justified in holding the same accordingly. The learned JDR also supported the view held by the Additional Collector th....
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....m and decorative paper being a specific entry, the latter should prevail over the former. 7. What, therefore, requires to be considered is whether the said view of the Additional Collector is worthy of acceptance. 8. Mr. Nankani, has submitted that the base paper is the one made of chemical/wood pulp with decorative design on one side or white plain colour having, grammage 30 to 150 gms, which can be used for further impregnating by lamination industry and for that purpose the paper should be absorbent. In his submission, such a special quality is not called for in ordinary decorative paper. The support to what has been submitted by the learned advocate, is however available from the test report of the Dy. Chief Chemist. In the remark....