1988 (9) TMI 50 - SUPREME COURT

Whether carbon paper before the introduction of Central Excise Budget in 1982 and consequential amendment in tariff, fell under Item 68 of the First Schedule to the Act, as held by the Tribunal or under Item 17(2) of the Tariff Item, which was claimed by the Collector of Central Excise?

Held that:- In the light of the evidence referred to by the Tribunal in Kores (India) Ltd., Thane v. Collector of Central Excise, Thane (1985 (8) TMI 211 - CEGAT, NEW DELHI) and in the light of the definition of paper in C.E.T. Item 17(2) as it stood at the relevant time, it is sufficient to hold that it was covered by Item 17(2) of C.E.T. and would not fall into the residuary entry. Appeal allowed.