1990 (4) TMI 54 - SUPREME COURT

Whether art paper and chromo paper were eligible for the exemption granted under Notification No. 25 of 1984?

Held that:- Accept the appellant's submission that `coated paper' in the second proviso refers only to coated paper used for industrial purposes and not to coated varieties of printing and writing paper. The Tribunal's order is set aside and the appellant held entitled to the concessional rates specified in Notification No. 25/84. In favour of assessee.