https://www.taxtmi.com/caselaws?id=72712 For the pre-1982 tariff period, carbon paper was treated as stationery and not as coated paper, so it fell under Item 68 rather than Item 17(2). Carbonised adding machine rolls were distinguished from carbon paper and held to remain coated paper in substance, making them classifiable under Item 17(2). On limitation, the demand relating to carbonised adding machine rolls was enforceable only for the permissible six-month period; the earlier portion was time-barred because the classification list had been approved and the attempted rescission did not justify extension of the demand. en-us Thu, 12 Feb 1987 00:00:00 +0530 Tue, 24 May 2011 15:12:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72712 For the pre-1982 tariff period, carbon paper was treated as stationery and not as coated paper, so it fell under Item 68 rather than Item 17(2). Carbonised adding machine rolls were distinguished from carbon paper and held to remain coated paper in substance, making them classifiable under Item 17(2). On limitation, the demand relating to carbonised adding machine rolls was enforceable only for the permissible six-month period; the earlier portion was time-barred because the classification list had been approved and the attempted rescission did not justify extension of the demand. Case-Laws Central Excise Thu, 12 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72712