https://www.taxtmi.com/caselaws?id=73007 Cartridge paper of over 85 GSM was classified by reference to its technical and trade characteristics as a hard-sized, strong paper used for printing and writing purposes, including offset printing, drawing and envelope use. Grammage alone was not treated as a ative test; the classification depended on the paper's nature and commercial understanding. Following the prior view on cartridge paper above 85 GSM, the paper was placed in the printing paper category and classified under Heading 48.01/21(3) of the Customs Tariff Schedule and Item 17(1) of the Central Excises and Salt Act, 1944, in favour of the assessee. en-us Tue, 06 Oct 1987 00:00:00 +0530 Thu, 26 May 2011 15:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73007 Cartridge paper of over 85 GSM was classified by reference to its technical and trade characteristics as a hard-sized, strong paper used for printing and writing purposes, including offset printing, drawing and envelope use. Grammage alone was not treated as a ative test; the classification depended on the paper's nature and commercial understanding. Following the prior view on cartridge paper above 85 GSM, the paper was placed in the printing paper category and classified under Heading 48.01/21(3) of the Customs Tariff Schedule and Item 17(1) of the Central Excises and Salt Act, 1944, in favour of the assessee. Case-Laws Central Excise Tue, 06 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73007