1999 (5) TMI 182

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.... [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue the matter relates to the classification of goods imported - Adhesive Pads with loose sheet of papers cut to shape and size and having a self-adhesive coating in each sheet for self-sticking. The Additional Commissioner of Customs had held that the goods imported for Import Policy, 1992-97 would fall under Heading....

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....hich the goods were imported in the year, 1996 and the goods were claimed to be perishable we are proceeding to deal with the matter on merits, after hearing Shri T. Premkumar, learned SDR. 5. Shri T. Premkumar, learned SDR submitted that the classification under the Customs Tariff was not an issue before the learned Commissioner of Customs (Appeals). He had gone beyond his jurisdiction to....

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....nder the Customs Tariff covered the following :-   "48.20 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paper-board; albums for....

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....g of the learned Commissioner of Customs (Appeals) that for Customs duty purposes, the goods were correctly classifiable under Heading No. 48.20 and sub-heading No. 4820.90. On that analogy, we consider that under the Import (Control) Classification, the goods in question will be classifiable under sub-heading No. 48209000.10 which covered the goods otherwise classifiable under Heading No. 48.20, ....