TaxTMI 
TaxTMI 
2021 (4) TMI 83
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.... two consignments from Canada. He filed the relevant 'Bills of Entry' for those two consignments. One consignment contained 'two-sided coated paper in rolls'. The other consignment contained 'one-sided coated paper in rolls'. The petitioner had mentioned that their classification falls under the Heading '4810 13 90'. He had also remitted the duty and other charges payable. The assessments were complete. When the goods were about to be cleared, the second respondent entertained a doubt that the imported goods are "stock lots" and seized them on 12.02.2021. The petitioner submitted representation on 16.02.2021 seeking their clearance on the ground that the consignments cannot be considered as 'stock lots....
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....or General of Foreign Trade vide Trade Notice No.8/2020-2021 dated 04.05.2020. It reads as follows:- "Government of India Ministry of Commerce & Industry Department of Commerce Directorate General of Foreign Trade Dated 4th May, 2020. TRADE NOTICE NO.8/2020-2021 To 1. Regional Authorities of DGFT 2. Customs Commissionerates 3. Members of Trade and Industry 4. Joint Secretary(Customs), CBIC Subject : Clarification with regard to description of 'Stock Lot' used in the Notification No.45/2015-2020 dated 31st January, 2020. Vide Notification No.45/2015-2020 dated 31st January 2020, import of Stock Lot under HSN Code 4810 of Chapter 48 of ITC(HS), Sche....
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.... issues with the approval of the competent authority. (Gagandeep Singh) Deputy Director General of Foreign Trade E-mail: s.gagandeep @nic.in [Issued from F.No.M-5975/AM-04/PC-2[A]/e-5984]" 6.The contention of the learned Standing counsel is that the petitioner had imported paper rolls of different GSM by bundling them together. They were also of various width. He drew my attention to the following particulars set out in the mahazar dated 23.03.2021 prepared by the authorities: Bill of Entry No./Date Container Number (40") Description of cargo declared Description of cargo imported No. of packages declared No. of Packages found No.of Rolls/GSM 2485600/ 25.01.2021 BCMU 6380659 One side coated pa....
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....what it chooses it to mean-neither more nor less. 9.The imported paper consignment will qualify to be a stock lot, if it is without description for each category of the paper or if papers of different descriptions have been bundled together. 10.Trade Notice No.8/2020-2021 dated 04.05.2020 only insists that the importer should mention the correct description of paper being imported at 8 digit under ITC (HS) 4810. The importer must clearly specify the quantities of paper under each 8 digit ITC (HS) Code separately. 11.Chapter-48 of ITC (HS) 2017 SCHEDULE 1-IMPORT POLICY deals with paper and related items. Each eight digit code refers to goods of a particular description. In P.Ramanatha Aiyar's Law Lexicon, "description" is define....
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....r Free Only if the goods falling under different descriptions have been bundled together, then and then alone, they can be classified as stock lot. A mere look at the table issued by the Directorate General of Foreign Trade would show that the concept of GSM does not figure anywhere in 4810 13. The eight digit code in this case is 4810 13 90 and it does not envisage any GSM variations. 4810 13 deals with goods in rolls, while 4810 14 deals with goods in sheets. If 4810 13 and 4810 14 are compared, it can be seen that while dimensions are mentioned for sheets, no dimensions are mentioned for rolls. Therefore, the question of applying the yardstick of GSM variation in the case of 4810 13 will not arise at all. 13.In the case on ha....