https://www.taxtmi.com/caselaws?id=74834 Corrugated board made with a fifth ply of hessian laminated to kraft paper by bitumen was treated as board produced partly out of bitumenised paper for Notification No. 46/71. The decisive point was that the added hessian layer did not take the laminated product outside the expression "bitumenised paper", because a coated paper does not lose its descriptive classification merely due to combination with another material. Trade notices on hessian laminated waterproof paper also supported this reading. The exemption therefore applied to corrugated board falling within Serial No. 3 and clause (b) of the second proviso. en-us Mon, 02 Sep 1985 00:00:00 +0530 Sat, 11 Jun 2011 13:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74834 Corrugated board made with a fifth ply of hessian laminated to kraft paper by bitumen was treated as board produced partly out of bitumenised paper for Notification No. 46/71. The decisive point was that the added hessian layer did not take the laminated product outside the expression "bitumenised paper", because a coated paper does not lose its descriptive classification merely due to combination with another material. Trade notices on hessian laminated waterproof paper also supported this reading. The exemption therefore applied to corrugated board falling within Serial No. 3 and clause (b) of the second proviso. Case-Laws Central Excise Mon, 02 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74834