https://www.taxtmi.com/caselaws?id=81276 The Appellate Tribunal CEGAT, New Delhi remanded the case to the Collector (Appeals) for further assessment to determine if the appellants' gummed paper qualifies for duty exemption under Central Excise Notification No. 49/87. The Tribunal clarified that the exemption applies to gummed paper cleared in rolls or sheets, excluding those cut to size or shape. The decision emphasized the need for consistent interpretation of terms in notifications and statutory provisions, highlighting the distinction between reels and rolls in the paper trade. en-us Wed, 27 Mar 1991 00:00:00 +0530 Thu, 23 Jun 2011 15:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81276 The Appellate Tribunal CEGAT, New Delhi remanded the case to the Collector (Appeals) for further assessment to determine if the appellants' gummed paper qualifies for duty exemption under Central Excise Notification No. 49/87. The Tribunal clarified that the exemption applies to gummed paper cleared in rolls or sheets, excluding those cut to size or shape. The decision emphasized the need for consistent interpretation of terms in notifications and statutory provisions, highlighting the distinction between reels and rolls in the paper trade. Case-Laws Central Excise Wed, 27 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81276