2000 (6) TMI 391

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....Gowri Shankar, Member (T)]. - The appeal is against the order of the Collector of Customs permitting a consignment of paper claimed by its importer to be waste on mutilation. 2. We have heard the Departmental Representative. Respondent is absent and unrepresented despite notice. 3. There are two grounds raised in the appeal. The first ground is that the goods were not mutilated. The ....

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.... imperfection and other defects which would prevent its use as paper and claimed that the import was made for use as scrap. It is contended that goods were considered as waste paper in the country of export. The Collector finds that this claim cannot be rebutted since no one in the custom house was competent to test the goods. (Apparently, the question of having an expert in the trade to test did ....