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2000 (12) TMI 796 - SUPREME COURTWhether the craft paper manufactured by the petitioner is a "packing material" or it is "paper"? Held that:- Set aside the order made by the High Court in the case of appellants and remit the matter to it for a fresh decision in accordance with law after allowing the parties to place the necessary material before the court to take the view one way or the other. The burden lay upon the person claiming the exemption or concessional rate to establish that fact and in the absence of any pleading and material to show the manufacturing process involved and its usage not being clear took the view that the "craft paper " does not cease to be "paper" merely because it is also used for packing purposes. If it is shown that "craft paper" can be used only for packing purposes or mainly for packing purposes and in commercial parlance understood to be packing material and if the facts can be established the concessions arising under the law can be claimed.
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