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    <title>1990 (10) TMI 183 - CEGAT, NEW DELHI</title>
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    <description>Both sides coated art printing paper of GSM 210 was treated as printing and writing paper, not paperboard, because the Tribunal&#039;s earlier view accepted that goods below GSM 225 fell within the printing and writing paper category. On that classification, the goods qualified for the benefit of Notification No. 341/76-Cus. dated 2-8-1976, and the claimed exemption was available. The appeal therefore failed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=80868</link>
      <description>Both sides coated art printing paper of GSM 210 was treated as printing and writing paper, not paperboard, because the Tribunal&#039;s earlier view accepted that goods below GSM 225 fell within the printing and writing paper category. On that classification, the goods qualified for the benefit of Notification No. 341/76-Cus. dated 2-8-1976, and the claimed exemption was available. The appeal therefore failed.</description>
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