2007 (1) TMI 449

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..... This is a Revenue appeal. In this case the respondents are engaged in the manufacture of News Print which was being supplied to Newspapers which are registered by the Registrar of Newspaper of India under the provisions of Press and Registration of Books Act, 1867 as well as to others who are not so registered. In terms of Chapter Note 4 of Chapter 48, Newsprint means "newsprint as defined by th .....

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..... uch newsprint should be supplied against a purchase order placed upon such manufacturer by a newspaper which is registered by the Registrar of Newspapers of India. Since in this case the respondents were supplying the newsprint to newspapers other than who were registered. They could not have been classified under Chapter Heading 4801 and therefore they paid duty at the rate of 8% as per the provi .....

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..... red the exemption notification and disallowed the Modvat credit taken by the respondents and he referred to an earlier order of the Commissioner (Appeals) in which a similar stand was taken. 3. I find no merit in the arguments put forth by the Revenue. Once the paper manufactured by the respondents is not classifiable as newsprint under  Chapter Heading 4801, the applicability of tariff .....

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