Coated multilayered art board stayed within the exemption notification because coating did not exclude it from the covered description.

Benefit under Notification No. 341/76-Cus. was available to imported multilayered paste coated art board because the notification covered multilayered paper board or paste board and did not require the board to be uncoated. Coating on both sides did not remove the goods from the notified description. The issue had already been resolved in Kamal Traders, and no contrary Supreme Court authority was shown, so the Revenue's challenge failed and concessional duty could not be denied.

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Issues: Whether the benefit of Notification No. 341/76-Cus. dated 7-4-1976 was available to imported goods described as both sides coated multilayered pasted art board.

Analysis: The imported goods were multilayered paste coated art board. The notification granted concessional duty to multilayered paper board or paste board, and there was no stipulation that such board must be uncoated. Coating on both sides did not take the goods out of the notified description. The same question had already been decided in Kamal Traders, and no contrary decision of the Supreme Court was shown.

Conclusion: The benefit of the notification could not be denied, and the Revenue's challenge failed.

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