https://www.taxtmi.com/caselaws?id=85596 Printed glassine poly-laminated paper rolls were treated as converted paper for exemption under Notification No. 49/87-C.E. when the goods had undergone printing and slitting, and earlier decisions had recognised such processing as conversion for Chapter 48 purposes. The notification's treatment of market-purchased base paper as deemed duty-paid supported eligibility, and the disputed conditions relating to duty-paid base paper were not the issue. On the facts noted, the denial of exemption for want of evidence did not displace the converted character of the product, and the exemption was held available. en-us Thu, 14 Mar 1996 00:00:00 +0530 Sat, 06 Aug 2011 11:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85596 Printed glassine poly-laminated paper rolls were treated as converted paper for exemption under Notification No. 49/87-C.E. when the goods had undergone printing and slitting, and earlier decisions had recognised such processing as conversion for Chapter 48 purposes. The notification's treatment of market-purchased base paper as deemed duty-paid supported eligibility, and the disputed conditions relating to duty-paid base paper were not the issue. On the facts noted, the denial of exemption for want of evidence did not displace the converted character of the product, and the exemption was held available. Case-Laws Central Excise Thu, 14 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85596