2018 (2) TMI 1505

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....K. Sarangi, Supdt. (AR) - for Respondent ORDER Per: Anil Choudhary The appellant in this case has imported consignment of paper which was claimed by them as waste paper classifiable under Chapter Heading 47.07 and was so declared in the Bill of Entry filed by them. The goods were accordingly cleared under concessional rate of duty under Notification No.7-21/2002-Cus dated 1.3.2002 as per ....

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....o ascertain the defects contained in the paper, for which reasons it could not be used as prime paper. 'This request was rejected by the Commissioner without citing any reason. 2. The ld. Advocate for the applicant submits that the goods were having inherent defects being uneven in coating. A certificate was submitted by the supplier which states that "Reels delivered under Order No.7-3458 ....

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.... which was also examined and no such objection was raised. They have submitted enduse certificate in respect of past consignments certifying that they have been used for manufacture of pulp within factory of production. He submits that the goods shall be used by them as waste paper for re-pulping which can be done under the supervision of Excise Officer and end use certificate can be submitted acc....

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.... 5. We find that the waste paper as defined even in the HSN Explanatory Notes include printers rejects and similar material. It therefore implies that the goods need not necessarily be in the shape of clippings, shavings, cuttings etc. but defects in the roll as a whole. Prima facie uneven coating can be considered as one of the defects for which purpose the paper cannot be considered as prime pa....