Court Rules Against GSM Variation in Paper Classification, Upholds Original ITC (HS) Code 4810 13 90 by Petitioner.

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....Classification of imported consignment - two-sided coated paper in rolls - one-sided coated paper in rolls - the petitioner has classified the goods in question under eight digit ITC (HS) 4810 13 90. If the respondents are asked to classify the goods in question, they cannot come up with a different classification. Yet by introducing an impermissible yardstick namely, GSM variation, the respondents have arrived at a finding that the imported goods constitute a stock lot. This is patently illegal. - HC....