1983 (12) TMI 278

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..... Order-in-Appeal No. 613/75 (HNR), dated 27-3-1975 passed by the Appellate Collector of Central Excise, Madras. This appeal was heard on 24-11-1983 together with Appeal No. 34/75(c) and the same arguments were launched. 2. Sirpur Paper Mills cleared a consignment of 2778.3 kgs. of white map-litho paper containing of rags of 90 gms. under gate pass No. 6708, dated 22-3-1973 after paying duty unde .....

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..... nd, because in the classification list approved from 1-3-1973, map-litho paper of 85 gsm and above was classified as cartridge paper assessable under 17(2). A dispassionate view would have told him that this was a claim for refund and that it was in time. We do not know the authority for saying that map-litho paper of 85 gsm and above is indistinguishable from cartridge paper. A map-litho paper is .....

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