1991 (1) TMI 315

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....r exemption from payment of Customs duty for their imported product "Baryta Coated Raw Base Paper" under Notification No. 55/86-Cus., dated 17-02-1986, Shri A.S. Sunder Rajan, learned Consultant for appellant has vehemently submitted that the goods in question having been classified under Chapter Headings 4810.11 and 4810.12 as printing and writing paper cannot for the purpose of exemption from payment of duty under Notification No. 55/86-Cus., dated 17-02-1986 be rejected as not of printing and writing paper but imported for manufacturing photographic paper. The benefit of the said Notification can be denied only on the basis of the grammage of product being more than 180 gms., as the stipulated grammage for benefit from exemption of du....

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....nd 4810.12 refers to writing, printing or other graphic purposes only. The Revenue could have filed an appeal against the classification under this heading but they have accepted it and therefore, the Notification in question refers to printing and writing paper under 48.02, 48.10, 4823.51, 4823.59, 4823.70. Therefore, the only reason for rejecting the claim for benefit from duty has to be on the basis of grammage, as the classification of the product is not in question. The submission of Shri A.S. Sunder Rajan has been that this product undergoes several processes before it is cleared by importer as photographic paper by paying duty under Heading 37.02 of CET, therefore, the imported product has to be taken in the condition in which it is ....

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.... column (3) of the Table hereto annexed and falling under the Heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (2) thereof, when imported into India, from so much of that portion of the First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.                                                            ....