https://www.taxtmi.com/caselaws?id=82783 Exemption under Notification No. 55/86-Cus. depended on whether the goods answered the common or trade parlance description of "printing and writing paper" within the relevant tariff headings. Mere capability of being printed or written upon was not enough; the paper had to be recognised as printing and writing paper by substance and commercial identity. The HSN Explanatory Notes to Heading 48.02 were treated as persuasive in distinguishing base paper for conversion from paper used for writing, printing or other graphic purposes. On that approach, "Document Raw Base Paper" was treated as base paper and not eligible for the concession claimed. en-us Thu, 12 Aug 1993 00:00:00 +0530 Thu, 07 Jul 2011 12:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82783 Exemption under Notification No. 55/86-Cus. depended on whether the goods answered the common or trade parlance description of "printing and writing paper" within the relevant tariff headings. Mere capability of being printed or written upon was not enough; the paper had to be recognised as printing and writing paper by substance and commercial identity. The HSN Explanatory Notes to Heading 48.02 were treated as persuasive in distinguishing base paper for conversion from paper used for writing, printing or other graphic purposes. On that approach, "Document Raw Base Paper" was treated as base paper and not eligible for the concession claimed. Case-Laws Central Excise Thu, 12 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82783