9911796707
TMI Blog1997 (7) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... uty on the paper as well as the plastic material including the colours used for manufacture of the plastic coated paper. The question is whether the appellant is entitled to the benefit of exemption from payment of duty granted by the Notification No. 68/76, dated March 16, 1976. The relevant part of that Notification reads as under :- "TABLE Sl.No. Description Rate of Duty Condition (1) (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of the paper used in their manufacture. (1) (2) (3) (4) (iii) ..................... (emphasis added)" The Tribunal has rejected the appellant's claim on the ground that one side of the paper has not been subjected to printing of colours and, therefore, benefit of exemption under the above Notification is not available. The correctness of this view is challenged in this appeal. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n one side is necessary in respect of the converted types of paper commonly known by any other name, that is, a name other than `imitation flint paper' or `leatherette paper' or `plastic coated paper'. The further requirements specified in the words following the expression `by any other name', apply to converted types of paper commonly known by any other name, that is, by a name other than `imita ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
