https://www.taxtmi.com/caselaws?id=83589 Additional evidence first produced at the appellate stage was refused because it had not been before the lower authorities and no sufficient basis was shown for its late admission. Thermal paper was held classifiable under Heading 4811.90 as coated paper, not under Heading 3703, because the record showed a coated product containing organic thermal colouring substance and did not establish that it was paper for thermography. The classification adopted by the Department was therefore upheld and the contrary claim failed. en-us Wed, 14 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 13:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83589 Additional evidence first produced at the appellate stage was refused because it had not been before the lower authorities and no sufficient basis was shown for its late admission. Thermal paper was held classifiable under Heading 4811.90 as coated paper, not under Heading 3703, because the record showed a coated product containing organic thermal colouring substance and did not establish that it was paper for thermography. The classification adopted by the Department was therefore upheld and the contrary claim failed. Case-Laws Central Excise Wed, 14 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83589