https://www.taxtmi.com/caselaws?id=73389 Mill board made from straw and jute cuttings, first converted into mechanical pulp, was treated as eligible for exemption under Notification No. 70/76 because the notification covered straw board and mill board subject to defined conditions. The Tribunal found no evidence that mechanical pulp was confined to wood pulp alone, and accepted that non-wood raw materials could also yield mechanical pulp. It further held that the proviso allowing addition of other materials up to one-third by weight applied to mill board as well as straw board, and the use in question remained within that limit. On that basis, the exemption was available. en-us Tue, 15 Sep 1987 00:00:00 +0530 Tue, 31 May 2011 16:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73389 Mill board made from straw and jute cuttings, first converted into mechanical pulp, was treated as eligible for exemption under Notification No. 70/76 because the notification covered straw board and mill board subject to defined conditions. The Tribunal found no evidence that mechanical pulp was confined to wood pulp alone, and accepted that non-wood raw materials could also yield mechanical pulp. It further held that the proviso allowing addition of other materials up to one-third by weight applied to mill board as well as straw board, and the use in question remained within that limit. On that basis, the exemption was available. Case-Laws Central Excise Tue, 15 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73389