The matter has been examined by the Board. It is observed that the office of Commissioner of Customs, Mangalore is about 400 km away from Belgaum where the ICD is located. It has , therefore, been decided that in respect of Inland Container Depot at Desur, District Belgaum, notified vide Notification No.89/2004-Cus., dated 21.7.2004 under clause (aa) of sub-section (1) of section 7 of the Customs Act, 1962.
Light weight coated paper weighing upto 70 g/m2, procured by actual users for printing of magazines
