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2014 (3) TMI 663 - AT - Central ExciseBenefit of Notification No. 60/88-C.E., dated 1-3-1988 - Manufacture of Newsprint - Classification of goods under sub-heading No. 4801.90 or under heading No. 48.02 - Held that:- as per the Central Excise Tariff Heading No. 48.01 covers new print in rolls of sheets and as per the Chapter Note 3 of Chapter 48 of the Tariff “News prints” means paper intended for printing of a newspaper. In the present case, as the paper in question, was cleared to such organisations, which are not printer of newspaper hence the paper was not intended for printing of a newspaper - Following decision of assessee's own case in [2008 (4) TMI 620 - CESTAT, NEW DELHI] - Decided against assessee.
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