1983 (1) TMI 248

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....for the Respondents. ORDER [Shri S. Venkatesan, Sr. Vice-President, Smt. S. Duggal, Member (J), and Shri K.L. Rekhi, Member (T)]. - In this case, Cast Coated Chrome art paper imported by the appellants was assessed at higher rates of duty as art board under heading 48.01/ 21(1) of the Customs Tariff Act, 1975 read with item 17(2) of the Central Excise Tariff. The appellants sought reassessme....

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....d Order-in-Appeal the matter regarding classification of coated art paper was discussed by the Collectors of Customs sitting in a conference at Goa during March, 1981 and based on their deliberations Madras Custom House had issued Public Notice No. 211/81 declaring that coated art paper of a substance below 180 gms would be assessed as paper and not as board, that the paper imported by them was of....

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....red the matter. On seeing the sheet of paper presented to us as a sample from the impugned goods and considering that it was of a comparatively lighter substance (165.9 gms.), we hold that the impugned paper was coated art paper and not coated art board. We are confident that the Collectors-in-Conference who too came to a similar conclusion would have had the benefit of much wider trade inquiries ....