https://www.taxtmi.com/caselaws?id=86219 Chromo Art Paper was found by the Chemical Examiner to be paper and not Chromo Art Board, and the notification treated paper and board differently. As the department had specifically sought the test and the revenue's own classification practice also distinguished the two products, reliance on the test report and the wording of Notification No. 49/87-C.E. was justified. The benefit of the notification was therefore correctly allowed. en-us Thu, 09 Jan 1997 00:00:00 +0530 Tue, 16 Aug 2011 15:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86219 Chromo Art Paper was found by the Chemical Examiner to be paper and not Chromo Art Board, and the notification treated paper and board differently. As the department had specifically sought the test and the revenue's own classification practice also distinguished the two products, reliance on the test report and the wording of Notification No. 49/87-C.E. was justified. The benefit of the notification was therefore correctly allowed. Case-Laws Central Excise Thu, 09 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86219