2007 (2) TMI 515

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.... Shri S.G. Dewalwar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - On hearing both sides for some time on the application for waiver of pre-deposit of differential duty of Rs. 5,54,692/- which becomes payable in terms of the Commissioner's order as a result of denial of the benefit of exemption under Notification 21/2002-Cus. dated 1-3-2002 to waste paper, an....

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....e was not fulfilled by the importer. 3. We find that in the assessee's own case as reported in 2003 (162) E.L.T. 1132, the Tribunal permitted goods declared as waste paper but 50% of which was found to be serviceable paper, viz. plain white sheet in roll form, to be mutilated by drilling the rolls at three or four places. The importers pray that similar directions may be given in this case....

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....e ratio of the above orders we direct that the entire imported consignment be sealed and sent to the factory premises of the importers where mutilation of the goods into waste paper is taken up in the presence of the Customs authorities. If they are subsequently used for pulping which is the claim of the importer and the condition of the notification, namely condition No. 20 relating to production....