https://www.taxtmi.com/caselaws?id=82720 For classification under an exemption notification, grammage alone is not conclusive in distinguishing paper from paper board; rigidity, trade usage, and the evidentiary basis for departing from an approved classification must also be considered. On the facts, the approved classification list had not been rebutted with adequate contrary material, and the show cause notice and adjudication did not satisfactorily address rigidity or market practice. Buyers' certificates further supported the view that the product was kraft paper, not paper board, so the exemption under Notification No. 46/83 remained available. en-us Tue, 21 Sep 1993 00:00:00 +0530 Wed, 06 Jul 2011 18:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82720 For classification under an exemption notification, grammage alone is not conclusive in distinguishing paper from paper board; rigidity, trade usage, and the evidentiary basis for departing from an approved classification must also be considered. On the facts, the approved classification list had not been rebutted with adequate contrary material, and the show cause notice and adjudication did not satisfactorily address rigidity or market practice. Buyers' certificates further supported the view that the product was kraft paper, not paper board, so the exemption under Notification No. 46/83 remained available. Case-Laws Central Excise Tue, 21 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82720