2004(12)LCX0128

IN THE CESTAT, WEST ZONAL BENCH, MUMBAI

S/Shri S.S. Sekhon, Member (T) and T. Anjaneyulu, Member (J)

BENNETT COLEMAN & CO. LTD.

Versus

COMMISSIONER OF CUSTOMS, MUMBAI

Order No. A/44/2005-WZB/C-III, dated 21-12-2004 in Appeal No. C/864-R/99-Mum.

REPRESENTED BY :        None, for the Appellant.

Shri A.K. Saxena, JDR, for the Respondent.

[Order per : T. Anjaneyulu, Member (J)]. - Heard both sides. M/s. Bennett Coleman & Co. Ltd. had imported glazed newsprint in reels and claimed classification under Customs Tariff Heading 4802.60 and benefit of general exemption under 121 at Nil rate of Customs duty. The adjudicating authority has held that all types of newsprints, with effect from 1-1-1996, were covered under heading 4801 as per definition of newsprint given in chapter note 3 to chapter 48 of the Customs Tariff Act, 1975 and charged import duty @ 10% under Notification 83/96 and 84/96 Customs, both dated 29-10-96.

2. Aggrieved by the same, the appellant had preferred appeal to the Commissioner of Customs (Appeals), Sahar Airport, Mumbai, who in turn rejected the appeal.

3. The Commissioner (Appeals) has observed that no distinction between glazed or standard newsprint is made in the Customs Tariff heading 4801, which is covering all types of newsprints. All types of newsprints are covered by specific Notification No. 83/96 dated 29-10-96, attracting concessional rate of duty of 10%. The appellant is claiming glazed newsprints under heading No. 4802.60 with Nil rate of duty by virtue of general exemption No. 121. He has also read the general exemption No. 121 and Customs Tariff Heading 4802 in his impugned order. He further observed that chapter heading 4801 specifically covering newsprints, in rolls or sheets, therefore, is the correct heading, which provides the most specific description of the imported goods rather than heading 4802, which does not cover the newsprints at all. Therefore, he found no scope to interfere with the order of the adjudicating authority and upheld the same while rejecting the appeal.

4. The appellant is called absent and none represented him. After having gone through the findings arrived at by the Commissioner (Appeals) and having regard to the non-diligence of the appellant, this appeal is dismissed on both grounds i.e. default and merits.

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Equivalent 2005 (182) ELT 0259 (Tri. - Mumbai)

Equivalent 2005 (099) ECC 0238 (Tri.-Bom)