Exemption for transfer paper denied where coated paper for offset plates fell within the notification's exclusion clause.

Coated paper for offset plates classified under Heading 4809.90 was treated as falling within the exclusion for coated paper, transfer paper and similar products under Notification No. 44/86. The notification extended exemption to paper and paper boards under Chapter 48, but the exclusion clause was read broadly to cover transfer papers used for offset plates as well. On that construction, the product did not qualify for exemption and the claim failed.

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Issues: Whether coated paper for offset plates, classified under Heading 4809.90, was entitled to the benefit of Notification No. 44/86 dated 10-2-1986, or was excluded as transfer paper / coated paper falling within the exclusion clause.

Analysis: The Notification granted exemption to paper and paper boards under Chapter 48, but excluded certain categories including coated paper and carbon and other copying papers, transfer papers and similar products. The product in question was treated as falling under Heading 48.09 and was therefore regarded as a type of copying or transfer paper. The exclusion clause was read broadly to cover all types of transfer papers, including transfer papers used for offset plates. On that construction, the appellant's product did not fall within the exempted category.

Conclusion: The benefit of Notification No. 44/86 was not available and the claim for exemption failed.

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