2002 (11) TMI 638

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....r the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  This is a Revenue appeal challenging the legality and correctness of the Order-in-Appeal No. M. Cus. 676/93, dated 21-7-1993 by which the Commissioner (Appeals) set aside the order passed by the Asstt. Collector of Customs (Refunds), rejecting the refund claim in respect of "white cardboard, 300 GSM". The AC noted the detail....

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....ue contends that the benefit of notification in question is available only to paper and not to paperboard and admittedly in terms of documents filed the grammage of the imported item is 300 GSM and it has been declared as white cardboard. The same is not writing paper and the benefit is not available but cardboard. 4. Ld. DR relied on the judgment of the Larger Bench rendered in the case of ....

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....Suresh, Chartered Accountant, accompanied by Shri Arokiaswamy, Ld. Consultant contended that all these matters have not been considered by the Commissioner and hence the issue is required to be kept open by remand. 6. We have carefully considered the submissions made by both sides. The test results produced before us along with the paper book clearly shows the grammage as 300 GSM. The Bill o....