2004 (12) TMI 477

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....the Respondent. [Order per : T. Anjaneyulu, Member (J)]. -  Heard both sides. M/s. Bennett Coleman & Co. Ltd. had imported glazed newsprint in reels and claimed classification under Customs Tariff Heading 4802.60 and benefit of general exemption under 121 at Nil rate of Customs duty. The adjudicating authority has held that all types of newsprints, with effect from 1-1-1996, were covere....

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....ty by virtue of general exemption No. 121. He has also read the general exemption No. 121 and Customs Tariff Heading 4802 in his impugned order. He further observed that chapter heading 4801 specifically covering newsprints, in rolls or sheets, therefore, is the correct heading, which provides the most specific description of the imported goods rather than heading 4802, which does not cover the ne....