1990 (12) TMI 256

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....ents. [Order per: N.K. Bajpai, Member (T)]. -  The question for consideration in these two appeals is whether the consignment of "both side coated white card board" 23" x 36" and 22" x 28" 210 Gsm (in the case of Shah Paper Co.) and 22" x 28" 300 Gsm (in the case of M/s. Rakesh Eros.) both of Yugoslavian origin was entitled to exemption from duty at the occasional rate of 50% under the Indo....

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.... the Tribunal, in its order No. 718 to 722/86-D dated 10-9-1986 reported in 1986 (26) E.L.T. 282 (Tri.) = 1986 (9) ECR 470 in the case of M/s. Sunrise Agencies v. Collector of Customs Bombay, has decided that both sides coated art paper is to be treated as printing paper which is also mentioned at Serial No. 98(2) in Notification No. 341-Cus., dated 2-8-1976. It has also been claimed in the appeal....