Specific exemption entries override residual conditions for plastic coated paper under the notification.

An exemption notification that specifically names imitation flint paper, leatherite paper and plastic coated paper treats those goods as distinct covered varieties, so the additional requirement of colour printing on one side applies only to converted papers falling within the residual description of goods known by another name. On that interpretation, plastic coated paper qualified for exemption without proof of colour printing, and prior payment of duty on the paper used in manufacture supported satisfaction of the notification's conditions. The commentary therefore notes that the exemption was available to plastic coated paper and the contrary view was rejected.

---

---

Issues: Whether plastic coated paper falls within the exemption under Notification No. 68/76 dated 16.03.1976 without proof that one side of the paper had been subjected to printing of colour.

Analysis: The entry in the notification separately refers to imitation flint paper, leatherite paper, and plastic coated paper as named varieties of paper. The further condition requiring the paper to be subjected to printing of colour applies only to converted types of paper known by any other name, and not to the three specifically named varieties. The fact that duty had already been paid on the paper used in manufacture also satisfied the condition attached to the exemption entry.

Conclusion: Plastic coated paper was entitled to the exemption and the additional requirement of printing of colour on one side did not apply to it.

Final Conclusion: The assessee succeeded in its claim for exemption from duty under the notification, and the Tribunal's contrary view was set aside.

Ratio Decidendi: Where an exemption notification specifically names a product, additional conditions attached to goods described only by a residual or general category cannot be read into the specifically named product unless the language clearly so provides.

---