https://www.taxtmi.com/caselaws?id=74633 Hessian sandwiched between paper layers and bonded with bitumen was treated as essentially paper for wrapping and packing, with hessian and bitumen serving strengthening and adhesive functions; it was classifiable under Item 17(2), not Item 22A or Item 68. The product did not qualify for exemption under Notification No. 184/76-C.E. because the notification covered bitumenised paper or paper board bonded to another layer of paper or paper board, not paper bonded to hessian. On limitation, the duty demand was restricted to the six months preceding the notice, and time-barred for the earlier period. en-us Tue, 20 Nov 1984 00:00:00 +0530 Fri, 10 Jun 2011 11:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74633 Hessian sandwiched between paper layers and bonded with bitumen was treated as essentially paper for wrapping and packing, with hessian and bitumen serving strengthening and adhesive functions; it was classifiable under Item 17(2), not Item 22A or Item 68. The product did not qualify for exemption under Notification No. 184/76-C.E. because the notification covered bitumenised paper or paper board bonded to another layer of paper or paper board, not paper bonded to hessian. On limitation, the duty demand was restricted to the six months preceding the notice, and time-barred for the earlier period. Case-Laws Central Excise Tue, 20 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74633