2025-VIL-2169-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Classification of 50 GSM coated paper, Applicability of exemption notification – Appellant imported 50 GSM coated paper classifying it under Customs Tariff Item (CTI) 4810 19 90 and claiming the benefit of exemption notification No. 152/2009 - Customs authorities reclassified the goods under CTI 4810 13 00, deny the exemption, and impose duty, interest, and penalties - Whether 50 GSM coated paper classifiable under CTI 4810 13 90 (as held by the authorities) or under CTI 4810 19 90 (as claimed by the appellant) or under CTI 4810 29 00 (as an alternative claim by the appellant) – HELD - The correct classification of the imported goods is under CTI 4810 13 90, as the goods were in roll form and did not fall under the categories of imitation art paper, art paper, or chrome paper. Even if the appellant had cleared goods classifying them under a CTI in some Bills of Entry in the past and the department did not take any action that does not prove the correctness of the classification of the goods in those Bills of Entry - The appellant's alternative claim of classification under CTI 4810 29 00 is rejected, as it is impermissible for the appellant to claim that the goods had both less than 10% and more than 10% of fibre obtained through mechanical or chemi-mechanical processes - The exemption notification was not applicable to the goods classified under CTI 4810 13 90, and therefore, the demand of duty along with interest is justified - The classification of the goods under CTI 4810 13 90 and the demand of duty with interest are upheld, but the confiscation of the goods and imposition of penalty are set aside – The appeal is partly allowed
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