TaxTMI 
TaxTMI 
2007 (6) TMI 71
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..... No. 152B). The substantive condition for the benefit of concessional rate of duty under the Notification was that an end-use certificate issued by the Asst. Commissioner/Dy. Commissioner of Central Excise having jurisdiction over the importer's factory should be produced. The certificate would establish that the imported raw material has been used in the manufacture of newsprint. It should be produced before the proper officer of Customs within six months from the date of import or within such extended period as might be granted by the said officer. The appellants applied to the Asst. Commissioner of Central Excise for issue of end-use certificate for the aforesaid purpose. In response to this request, the Superintendent of Central Excise....
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....e above subject. In this connection, your attention is drawn into this office letter C.No. IV/16-18-06-CX, dated 15-5-2006 wherein the decision has already been communicated to you." Upon receipt of the above letter of the Asst. Commissioner, the party preferred an appeal to the Commissioner (Appeals) but the latter rejected the appeal as time-barred after taking the view that the appellants should have appealed against the Asst. Commissioner's letter dated 15-5-2006 rather than his letter dated 24-7-2006. With reference to the date of receipt, by the appellants, of the Asst. Commissioner's letter dated 15-5-2006, the appeal filed with the Commissioner (Appeals) was found to be beyond even the condonable period of delay and, accordingly, ....
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.... product would not be considered as 'news print'. The Newsprint Control Order dated 11-10-2004 issued by the Central Government defined "newsprint" as under :- '"newsprint" means paper of any of the descriptions specified in the Schedule, which is used for printing and shall include odd size newsprint whether produced indigenously by any mill as specified in item 4 of the Schedule or imported and certified to be as such by the authorised officer.' SL No. 2 in the Schedule to the Newsprint Control Order, whereunder the appellants claimed their product to be newsprint, reads as under "White Printing Paper (excluding laid marked-paper) manufactured out of raw material furnish containing deinked recycled waste paper conforming to Indian Stan....