2002 (11) TMI 638

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntant and Arokiaswamy, Consultant, for 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 car....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... issued by the manufacturer. 3. Revenue 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 judgme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd writing paper. 5. Ld. Consultant Shri 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 boo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mage beyond 225 GSM will be 'board'. The Larger Bench consisting of five members in the case of New India Industries Ltd. v. CC, Bombay (supra) also upheld the Revenue's contention that in terms of Notification No. 55/86 to consider the item as printing and writing paper, the grammage should not exceed 180 GSM. Therefore, the order passed by the AC is required to be confirmed by setting aside the ....