2007(04)LCX0231

IN THE CESTAT, WEST ZONAL BENCH, MUMBAI

Ms. Jyoti Balasundaram, Vice-President and Shri K.K. Agarwal, Member (T)

Pudumjee Agro Industries Ltd.

Versus

Commissioner of Customs, Pune

Misc. Order No. M/238/2007-WZB/CSTB/C-I, dated 24-4-2007 in Application No. C/MA/(ROM)/446/07 in Appeal No. C/1281/06

Advocated By -

Shri C.S. Lodha, Advocate, for the Appellant.
Shri Y.D. Banga, SDR, for the Respondent.

[Order per : Jyoti Balasundaram, Vice-President]. -

We have heard both sides on the application for rectification of mistake stated by apparent from record of Tribunal's Final Order No. A/129/WZB/2007/CSTB/C-I dated 22-2-2007, we find that in apparent mistake arises in description of the goods imported as "Light Weight Coated Waste Paper in rolls" as the goods in question are kraft paper in rolls of assorted width. Further mistake arises in stating that on examination of the goods, they were found to merit classification under Customs Tariff Heading 48.10 and the mistake is required to be corrected by showing that the goods merit classification under Customs Tariff Heading 4804 19 00 and we therefore correct para 2 of the final order by replacing second sentence therein with the following line :-
"The goods in question are claimed by the importer to be waste paper under Heading 47.07 while the examination of the goods showed that the goods cannot be considered as waste; paper but are stock lot of kraft paper in rolls of assorted width and merit classification under Customs Tariff Heading 4804 19 00."


2. Application is hereby allowed.


3. Copy of the order be given to both sides Dasti.

(Dictated in Court)

Equivalent 2007 (215) ELT 0232 (Tri. - Mumbai)