https://www.taxtmi.com/caselaws?id=73555 Coated paper subjected to further coating in the factory was commercially treated as converted paper and classifiable under Tariff Item 17(2), not as uncoated or coated printing and writing paper under Tariff Item 17(1). The Tribunal held that trade parlance and the actual material on record controlled classification, while standard specifications and cited precedents did not govern the facts. As the goods were made from duty-paid base paper, they also satisfied Notification No. 63/82-C.E. and qualified for exemption as converted paper. en-us Mon, 18 Jan 1988 00:00:00 +0530 Wed, 01 Jun 2011 17:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73555 Coated paper subjected to further coating in the factory was commercially treated as converted paper and classifiable under Tariff Item 17(2), not as uncoated or coated printing and writing paper under Tariff Item 17(1). The Tribunal held that trade parlance and the actual material on record controlled classification, while standard specifications and cited precedents did not govern the facts. As the goods were made from duty-paid base paper, they also satisfied Notification No. 63/82-C.E. and qualified for exemption as converted paper. Case-Laws Central Excise Mon, 18 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73555