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2017 (10) TMI 275 - CESTAT MUMBAIClassification of goods - news print - whether the news print supplied by the respondent falls under the definition of news print as provided under N/N. 23/98-CE dated 01/08/1998? - Held that: - On perusal of the order dated 20/09/1995 issued by Govt. of India, Ministry of Industry, Department of Industrial Policy and Promotion, the respondent's mill has been notified in pursuance of Item 3 of Schedue-1 read with sub-clause (e) of Clause 2 of the Newsprint Control Order, 1962, as a mill producing Newsprint. Therefore, the aforesaid criteria of mill being a manufacture of newsprint is not under dispute - As per the registration certificate of the buyers produced by the respondent, it is observed that the buyer is registered by the Registrar of newspaper for India as a newspaper. As per this certificate, the criteria of buyer to be registered as newspaper under the provisions of Press and Registration of Books Act, 1867 also stand fulfilled. It is not necessary that the buyer should be compulsorily print the newspaper and the news print supplied by the respondent should be used in printing of such newspapers. The criteria is limited to the buyer should be registered as newspaper, which is not under dispute. Therefore, the news print supplied by the to the various buyers are clearly covered under the definition of news print as provided under N/N. 23/98-CE dated 01/08/1998 - appeal dismissed - decided against Revenue.
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