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1986 (12) TMI 267 - AT - Central ExciseExtract: .......s to require assessment under sub-item (2), because it has a more definite and appropriate head under sub-item (1) as a printing paper. Its very name - map litho printing paper - proclaims it to be a printing paper and not other kinds of paper. It fits more easily into sub-item (1) as a printing paper than into item (2) as all other kinds of paper.
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