Printing and writing paper classification: poster paper used for printing falls under the specific excise entry, not the residuary one.

Poster paper used for printing was treated as falling within the expression "printing and writing paper" in Serial No. 1 of Central Excise Notification No. 45/85. The term was read as covering printing paper and writing paper as separate categories, so suitability for both printing and writing was not required. Because poster paper was not excluded by Serial Nos. 1(i) or 1(ii), it fell within Serial No. 1(iii). The residuary entry in Serial No. 6 applied only to paper and paperboards not specified in Serial Nos. 1 to 5, so poster paper was not classifiable there.

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Issues: Whether poster paper manufactured by the assessee was classifiable under Serial No. 1(iii) of Central Excise Notification No. 45/85 dated 17-3-85 as printing and writing paper, or under Serial No. 6 as paper and paperboards other than those specified in Serial Nos. 1 to 5.

Analysis: The expression "printing and writing paper" in Serial No. 1 was read as comprising printing paper on the one hand and writing paper on the other, and not as requiring that every covered variety must be suitable for both printing and writing. Since poster paper was admittedly used for printing, and there was no basis to exclude it from Serial No. 1 merely because it was not also used for writing, the broader entry in Serial No. 6 could be invoked only if the paper was outside Serial Nos. 1 to 5. As poster paper did not fall under clause (i) or clause (ii) of Serial No. 1, it was held to fall within clause (iii).

Conclusion: Poster paper was classifiable under Serial No. 1(iii) of Notification No. 45/85 and not under Serial No. 6, and the appeal succeeded in favour of the assessee.

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