1998 (12) TMI 162

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....also handed over by learned Advocate. On going through the facts of the case and hearing the appellant, I hold that the paper manufactured by the appellants is uncoated paper, some of which is subjected to a finishing process of calendering and super calendering. This process is not a coating process but only imparts a glazing look. Properties of the paper remain unchanged. Explanatory notes to "Harmonised Commodity Description and Coding System" supports this view. Chapter Note 2 to Chapter 48 reads clearly :  Heading Nos. 48.01 to 48.05 include paper and paper board which have been subjected to calendering, super calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paper board cellulose....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation under Chapter Heading 48.06 instead of sub-heading 4805.90. A show cause notice was issued. The Assistant Collector after considering the submissions made before him held that the papers were classifiable under Chapter sub-heading 4806.20. Against this, the appellant filed an appeal and the Collector (Appeals) held as indicated above. 3. Ld. Departmental representative submits that the order-in-original passed by the Assistant Collector was detailed one and all the aspects were considered by the Assistant Collector. He reiterates the findings in the order-in-original and submits that the paper has rightly been classified in the instant case under Chapter sub-heading No. 4806.20. 4.  Shri A.N. Haksar, ld. Senior Advocat....