https://www.taxtmi.com/caselaws?id=85813 Loose paper sheets cut to a specific size are excluded from Heading 48.20 by Chapter Note 8 to Chapter 48 and are more appropriately classifiable under Heading 48.05, including sub-heading 4805.90, when they answer that description. Because the exemption under Notification No. 43/86 was available only to book cover under Heading 48.20, goods falling outside that heading could not claim the benefit. The classification adopted by the Revenue was therefore sustained, and the exemption claim failed. en-us Thu, 19 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85813 Loose paper sheets cut to a specific size are excluded from Heading 48.20 by Chapter Note 8 to Chapter 48 and are more appropriately classifiable under Heading 48.05, including sub-heading 4805.90, when they answer that description. Because the exemption under Notification No. 43/86 was available only to book cover under Heading 48.20, goods falling outside that heading could not claim the benefit. The classification adopted by the Revenue was therefore sustained, and the exemption claim failed. Case-Laws Central Excise Thu, 19 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85813