Concessional Duty Rate Granted for Coated Paper Under Customs Tariff Act Due to Precise Description and Classification Rules.

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....Entitlement for concessional rate of duty - coated paper - The descriptions in the relevant tariff items are emphatically unambiguous, the rules of classification clearly delineate the distinction and the onus for disturbing classification is unequivocally enunciated as the law of the land. The classification can be revised only by determination of the process by which the pulp was extracted - The ‘coated paper’, as certified by the competent authority designated under the Comprehensive Economic Partnership Agreement (CEPA), does not conform to the description corresponding to sub-heading 8410.13 of First Schedule to Customs Tariff Act, 1975. - Benefit of concessional rate of duty allowed - AT....