https://www.taxtmi.com/caselaws?id=74086 Waxed printed paper made from duty-paid base paper was treated as converted paper under Tariff Item 17(2), so it did not fall under Tariff Item 68 and qualified for exemption under Notification No. 63/82, subject to the notification's conditions. Unwaxed printed paper was treated as falling under Tariff Item 68 but was also regarded as a product of the printing industry, so the same exemption was extended subject to compliance with the prescribed conditions. The stated principle is that printed paper products must be classified according to their true manufacturing character and corresponding tariff description, and exemption notifications apply only in accordance with that classification and their express conditions. en-us Fri, 26 Feb 1988 00:00:00 +0530 Mon, 06 Jun 2011 16:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74086 Waxed printed paper made from duty-paid base paper was treated as converted paper under Tariff Item 17(2), so it did not fall under Tariff Item 68 and qualified for exemption under Notification No. 63/82, subject to the notification's conditions. Unwaxed printed paper was treated as falling under Tariff Item 68 but was also regarded as a product of the printing industry, so the same exemption was extended subject to compliance with the prescribed conditions. The stated principle is that printed paper products must be classified according to their true manufacturing character and corresponding tariff description, and exemption notifications apply only in accordance with that classification and their express conditions. Case-Laws Central Excise Fri, 26 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74086