https://www.taxtmi.com/caselaws?id=85396 Paper used in the manufacture of core pipes was held not to fall within the exemption for paper and paper board used within the factory for further manufacture of paper or paper board. Core pipes were treated as a distinct article of paper, classifiable under Tariff Item 4818.19, and not as paper or paper board for purposes of the notification. The exemption was construed strictly, and reliance on the cited Supreme Court decision was rejected because it concerned a different notification and different facts. Duty was therefore payable on the paper used for core pipes. en-us Tue, 23 Jul 1996 00:00:00 +0530 Thu, 04 Aug 2011 16:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85396 Paper used in the manufacture of core pipes was held not to fall within the exemption for paper and paper board used within the factory for further manufacture of paper or paper board. Core pipes were treated as a distinct article of paper, classifiable under Tariff Item 4818.19, and not as paper or paper board for purposes of the notification. The exemption was construed strictly, and reliance on the cited Supreme Court decision was rejected because it concerned a different notification and different facts. Duty was therefore payable on the paper used for core pipes. Case-Laws Central Excise Tue, 23 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85396