https://www.taxtmi.com/caselaws?id=85725 Coated paper for offset plates classified under Heading 4809.90 was treated as falling within the exclusion for coated paper, transfer paper and similar products under Notification No. 44/86. The notification extended exemption to paper and paper boards under Chapter 48, but the exclusion clause was read broadly to cover transfer papers used for offset plates as well. On that construction, the product did not qualify for exemption and the claim failed. en-us Fri, 16 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 17:18:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85725 Coated paper for offset plates classified under Heading 4809.90 was treated as falling within the exclusion for coated paper, transfer paper and similar products under Notification No. 44/86. The notification extended exemption to paper and paper boards under Chapter 48, but the exclusion clause was read broadly to cover transfer papers used for offset plates as well. On that construction, the product did not qualify for exemption and the claim failed. Case-Laws Central Excise Fri, 16 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85725