https://www.taxtmi.com/caselaws?id=74842 The Tribunal ruled that the alkali resistant white map litho printing paper should be classified under Item 17(1) of the Central Excise Tariff as a printing paper, rejecting the classification under Item 17(2). The judgment emphasized the product's nature and characteristics, stating that the paper's resistance to alkalis did not change its fundamental identity as printing paper. The decision underscored the significance of common parlance understanding and inherent qualities of the product in determining its proper classification under the tariff entry. en-us Tue, 16 Dec 1986 00:00:00 +0530 Sat, 11 Jun 2011 13:19:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74842 The Tribunal ruled that the alkali resistant white map litho printing paper should be classified under Item 17(1) of the Central Excise Tariff as a printing paper, rejecting the classification under Item 17(2). The judgment emphasized the product's nature and characteristics, stating that the paper's resistance to alkalis did not change its fundamental identity as printing paper. The decision underscored the significance of common parlance understanding and inherent qualities of the product in determining its proper classification under the tariff entry. Case-Laws Central Excise Tue, 16 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74842