2003 (2) TMI 252

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....Member (J)]. -  Appellants filed this appeal against the order-in-appeal passed by the Commissioner of Customs. 2. Brief facts of the case are that the appellants made an import of paper and declared the same in the Bill of Entry as scrap paper. On examination of the goods it was found that it was not scrap paper, therefore a show cause notice was issued to the appellants for classifyi....

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....3" and 50" and the examination report shows that the paper, in question, is uncoated coloured kraft paper is in rolls. 6. Appellants claimed the classification of the paper, in question, under Heading 4707.90 of the Customs Tariff which covers (waste and scrap) of paper and paper board. The HSN Explanatory Notes to Chapter Heading 4707 provides that this heading includes shavings, cuttings, ....