Paper versus paper board classification turns on rigidity, trade usage, and evidence, not grammage alone.

For classification under an exemption notification, grammage alone is not conclusive in distinguishing paper from paper board; rigidity, trade usage, and the evidentiary basis for departing from an approved classification must also be considered. On the facts, the approved classification list had not been rebutted with adequate contrary material, and the show cause notice and adjudication did not satisfactorily address rigidity or market practice. Buyers' certificates further supported the view that the product was kraft paper, not paper board, so the exemption under Notification No. 46/83 remained available.

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Issues: Whether M.G. kraft paper of 220 gms was entitled to exemption under Notification No. 46/83 dated 1-3-1983 and whether it could be treated as paper rather than paper board for the purpose of denying the concession.

Analysis: The Notification extended concession to specified paper and excluded paper board. The substance of the product was not the sole test; the relevant inquiry also included rigidity and trade usage. The classification list had earlier been approved, and the Department did not place adequate contrary material on record to show why the approved classification should be altered. The show cause notice and adjudication also did not satisfactorily address the rigidity test or trade practice, while the buyers' certificates supported the assessee's stand that the product was kraft paper and not board.

Conclusion: The product was held to be paper and not paper board, and the exemption under Notification No. 46/83 was held to be available to the assessee.

Ratio Decidendi: For classification between paper and paper board under an exemption notification, grammage alone is not conclusive; the deciding factors include rigidity, trade usage, and the evidentiary basis supporting departure from an approved classification.

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