2017 (9) TMI 1511

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.... surface roughness of 1.9 / 1.8 and 1.7 / 1.6 respectively. It appeared to the department that the imported consignments did not satisfy the condition of Chapter Note 4 for Chapter 48, whereby the Parker Print Surface roughness should exceed 2.5 microns. Hence, they cannot be considered as news print and concessional rate of duty under Notification No.21/2002-Cus. cannot be extended to the appellant. Proceedings were initiated by issue of show cause notice dt. 03.09.2007, which culminated in the original authority, inter alia, denying concessional rate of duty to the imported goods, confirming differential demand of Rs. 3,69,640/- along with interest thereon. In appeal, Commissioner (Appeals) vide impugned order dt. 30.04.2009 upheld the or....

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.... with regard to surface roughness provided in Note 4 shall apply only to ordinary or standard newsprint and cannot be extended to glazed newsprint. (iv) Therefore, on harmonious reading of Note 3 and Note 4 to Chapter 48 along with HSN explanatory notes it can be concluded that Newsprint which have undergone the process as per Note 3 would continue to be covered under CTH 4801. (v) The concessional rate under S. No. 154 of Notification No.21/2002-Cus. is available to newsprint of specified size falling under Chapter 48. The exemption is not restricted to goods falling under Tariff item 4801 00 90 alone. In other words, the exemption is also available to glazed newsprint falling under Tariff item 4801 0010 also. (vi) It is a settled prin....

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....d newsprint to the same rate of duty. The relevant portion of the Budget speech is reproduced below : "Para 129. Mr. Speaker Sir, my Government values the right to information. With a view to further strengthen this right. I propose to reduce customs duty of standard Newsprint from 10 to 5%. I also propose to rationalise the duty structure by subjecting Glazed Newsprint to the same rate of duty. Furthermore, I also intend to exempt newsprint from the applicability of 8% across the board special additional duty. Para 130. I also propose to reduce the duty on light weight coated paper weighing up to 51 grams per square metre for printing magazines to a total of 5%." Evidently, this was the intention of the Budget which was proposed to the....