Exclusion of plastic-coated paper products narrows the exemption scope under a central excise notification. Amendment adds an Explanation excluding from Notification No.116/89-C.E. any products consisting of sheets of paper or paperboard impregnated, coated or covered with plastics, compressed together in one or more operations, thereby narrowing the notification's exemption for such composite paper products.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of plastic-coated paper products narrows the exemption scope under a central excise notification.
Amendment adds an Explanation excluding from Notification No.116/89-C.E. any products consisting of sheets of paper or paperboard impregnated, coated or covered with plastics, compressed together in one or more operations, thereby narrowing the notification's exemption for such composite paper products.
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