Court Affirms Classification of Damaged Rolls as Waste Paper, Not Prime Quality Kraft Paper; Transaction Value Upheld.

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....Declaration of goods - Imported goods are waste paper or not – Used craft paper - just because some of the paper contained in the damaged rolls was found to be of serviceable quality, the consignment cannot be treated as of prime quality kraft paper more so, when the Adjudicating Authority has accepted the declared transaction value of the goods - AT....