https://www.taxtmi.com/caselaws?id=82857 The Tribunal ruled in favor of the appellant, determining that the paper was dyed on only one side, meeting the criteria for exemption under Notification No. 68/76-C.E. The manufacturing process involved dyeing white tissue paper as it passed through rollers, resulting in color on one side. The Tribunal emphasized the importance of correctly interpreting the exemption criteria based on the actual application of color. As a result, the appeal was allowed, and a refund was ordered to be promptly granted to the appellant. en-us Mon, 28 May 1984 00:00:00 +0530 Thu, 07 Jul 2011 17:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82857 The Tribunal ruled in favor of the appellant, determining that the paper was dyed on only one side, meeting the criteria for exemption under Notification No. 68/76-C.E. The manufacturing process involved dyeing white tissue paper as it passed through rollers, resulting in color on one side. The Tribunal emphasized the importance of correctly interpreting the exemption criteria based on the actual application of color. As a result, the appeal was allowed, and a refund was ordered to be promptly granted to the appellant. Case-Laws Central Excise Mon, 28 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82857