1. In this case, Cast Coated Chrome art paper imported by the appellants was assessed at higher rates of duty as art board under heading 48.01/ 21(1) of the Customs Tariff Act, 1975 read with item 17(2) of the Central Excise Tariff. The appellants sought reassessment at lower rates as applicable to printing and writing paper under heading 48.01/21(3) Customs Tariff Act/ 17(1) Central Excise Tariff and asked for refund of the differential duty. Their claim was rejected by the Assistant Collector and later also by the Appellate Collector, on the ground that the goods on test were found to be of a substance of 165.9 gms per Sq. meter and the such goods were known in the trade as art board only and were commonly used for printing of wedding invitation cards.

2. The case was argued before us on 3-1-1983. Shri Arvind Kumar appeared for the appellants and Shri M. Chatterjee for the Department.

3. Shri Arvind Kumar showed a sheet of sample which he claimed was from the impugned goods. He stated that subsequent to the passing of the impugned Order-in-Appeal the matter regarding classification of coated art paper was discussed by the Collectors of Customs sitting in a conference at Goa du