https://www.taxtmi.com/caselaws?id=73070 Countervailing customs duty was held not chargeable on imported composite ribbon reinforced with steel wires and silk threads, because it was not paper or paperboard in the commercial sense. Although the goods fell within a broad customs heading, Item 17(2) of the Central Excise Tariff was narrower and covered paper and paperboard, including treated varieties, but not every article classified under the customs heading. The provisions were not treated as pari materia, so customs classification alone did not make the ribbon dutiable as paper under Item 17(2). en-us Thu, 12 Apr 1984 00:00:00 +0530 Thu, 26 May 2011 18:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73070 Countervailing customs duty was held not chargeable on imported composite ribbon reinforced with steel wires and silk threads, because it was not paper or paperboard in the commercial sense. Although the goods fell within a broad customs heading, Item 17(2) of the Central Excise Tariff was narrower and covered paper and paperboard, including treated varieties, but not every article classified under the customs heading. The provisions were not treated as pari materia, so customs classification alone did not make the ribbon dutiable as paper under Item 17(2). Case-Laws Customs Thu, 12 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73070