https://www.taxtmi.com/caselaws?id=81201 The case involved determining whether mill wrapper qualifies as an unbleached variety of paper under Notification No. 142/81 and if the term "Kraft Paper" in the notification restricts the exemption. The court held that the exemption is not limited to Kraft Paper alone, and mill wrapper paper may qualify if it meets the bagasse content requirement. The court remanded the case to determine the bagasse content and consider other potential reliefs under different notifications if necessary. Additionally, part of the demand may be time-barred if the notification terms are not met. en-us Mon, 14 Jan 1991 00:00:00 +0530 Thu, 23 Jun 2011 10:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81201 The case involved determining whether mill wrapper qualifies as an unbleached variety of paper under Notification No. 142/81 and if the term "Kraft Paper" in the notification restricts the exemption. The court held that the exemption is not limited to Kraft Paper alone, and mill wrapper paper may qualify if it meets the bagasse content requirement. The court remanded the case to determine the bagasse content and consider other potential reliefs under different notifications if necessary. Additionally, part of the demand may be time-barred if the notification terms are not met. Case-Laws Central Excise Mon, 14 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81201