Chromo Art Paper classification under exemption notification upheld where test report and notification text distinguished paper from board.

Chromo Art Paper was found by the Chemical Examiner to be paper and not Chromo Art Board, and the notification treated paper and board differently. As the department had specifically sought the test and the revenue's own classification practice also distinguished the two products, reliance on the test report and the wording of Notification No. 49/87-C.E. was justified. The benefit of the notification was therefore correctly allowed.

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Issues: Whether Chromo Art Paper, as found by the Chemical Examiner, was entitled to the benefit of Notification No. 49/87-C.E. dated 1-3-1987, and whether Chromo Art Paper and Chromo Art Board were to be treated as the same commodity for the purpose of the notification.

Analysis: The goods were tested on the department's specific query and the Chemical Examiner concluded that the sample was Chromo Art Paper, not Chromo Art Board. The notification itself treated paper and board differently. The revenue's own stand also showed separate treatment of the two products in classification practice, which weakened the plea that both were one and the same item. In these circumstances, the lower authority was justified in relying on the test report and the wording of the notification.

Conclusion: The benefit of Notification No. 49/87-C.E. dated 1-3-1987 was correctly allowed to the respondent.

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