https://www.taxtmi.com/caselaws?id=72880 Cartridge paper of 150 gm/m2 described in the invoice as drawing paper was treated as falling within the wider expression "writing paper" for tariff purposes. The Tribunal held that the 85 gm/m2 dividing line was not a rigid exclusion and that paper above that weight could still be classifiable as printing and writing paper. It also found that the drawing paper description did not take the goods outside that generic heading. The art paper precedent was distinguished on different facts, and the goods were classified under Heading 48.01/21(3) as claimed. en-us Wed, 22 Apr 1987 00:00:00 +0530 Wed, 25 May 2011 16:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72880 Cartridge paper of 150 gm/m2 described in the invoice as drawing paper was treated as falling within the wider expression "writing paper" for tariff purposes. The Tribunal held that the 85 gm/m2 dividing line was not a rigid exclusion and that paper above that weight could still be classifiable as printing and writing paper. It also found that the drawing paper description did not take the goods outside that generic heading. The art paper precedent was distinguished on different facts, and the goods were classified under Heading 48.01/21(3) as claimed. Case-Laws Central Excise Wed, 22 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72880