2003 (1) TMI 110

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....rd' sheets were 'ivory boards'. After receipt of the report and after adjudicating the matter by final order dated 4th November, 1986, the Collector passed the order confiscating the goods and gave the above to the appellant to redeem the same on payment of redemption of fine of Rs. 47,000/- by holding that imported goods were ivory boards and not cardboards. Against that judgment and order, the appellant preferred an appeal before the Customs, Excise & Gold (Control) Appellate Tribunal (CEGAT) which was also dismissed by order dated 8th February, 1992. That order is challenged in this appeal. 3.Admittedly, in this case for arriving at the conclusion that imported goods were ivory boards, authorities have relied upon the certificate date....

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.... 5.As against this, head of the Paper Department of the Institute of the Paper Technology, University of Roorkee, Saharanpur has stated that samples 'B' & 'E' are coated on both sides while samples A, B, C, F are uncoated. The relevant part of the Report is as under: "Board, coated on one or both sides, which produces a smoothly surface capable of taking a very high finish and is used primarily for printing from fine screen half tone blocks, is termed as Art Board. Samples D and E are coated on both sides while A, B, C & F are uncoated. As per the definitions given above, samples D & E can be termed as Art Board and samples marked as A,B, C & F can be termed as Ivory Board." 6.From the aforesaid Report, one thing is clear that i....

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....istol board." 9.It also gives meaning to the word "cardboard" as under : "Cardboard: A general term applied to boards 0.006 of an inch or more in thickness, where stiffness is the paramount characteristic. The word cardboard as used by the public is too vague to be technical. In the paper industry the term board is generally used in combination words indicating its character or use. See: Blanks, Bristols, Postcard bristol, Railroad board, Thick china, Tough check, Translucents, etc. 10.From this it appears that Ivory Board is required to be quoted. In any case, the Department has failed to prove that imported Boards were ivory boards and not carboards. Once there is a definite finding given by the concerned authority that the item ....