Classification as ‘Newsprint’ under CTH 480180 adopted as tests not conducted as per ISO

Malayala Manorama Company Limited Vs Commissioner of Customs (CESTAT Bangalore) CESTAT Bangalore held that since tests were not conducted in accordance with International Organization Standardization [ISO] the consignment is classifiable as ‘Newsprint’ under Customs Tariff Heading [CTH] 480180. Accordingly, order set aside. Facts- The appellant had imported a consignment of 243.83 MTS of paper in reels declaring the same as standard “Newsprint” falling under Customs Tariff Heading 480180. Samples were drawn and sent for test to ascertain whether the item satisfies the definition of ‘...