Benefit of concessional rate of customs duty on ‘Coated Paper’ was allowable

PLG Impex Vs Commissioner of Customs (CESTAT Delhi)

Conclusion: The ‘coated paper’, as certified by the competent authority designated under the Comprehensive Economic Partnership Agreement (CEPA), did not conform to the description corresponding to sub-heading 8410.13 of First Schedule to Customs Tariff Act, 1975. The denial of the benefit of the concessional rate of duty being improper and the impugned order was set aside.

Held: In the instant case,

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