https://www.taxtmi.com/caselaws?id=86909 Uncoated kraft paper continued to fall within Notification No. 25/84 because the department failed to produce reliable evidence that the product was not commonly known as kraft paper, and the classification already accepted was not displaced. Chapter Note 6 to Chapter 48 of the Central Excise Tariff Act, 1985 did not control the exemption because the notification used its own language and applied a common parlance standard rather than the tariff definition. The exemption benefit was therefore sustained and the departmental challenge failed. en-us Wed, 23 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 13:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86909 Uncoated kraft paper continued to fall within Notification No. 25/84 because the department failed to produce reliable evidence that the product was not commonly known as kraft paper, and the classification already accepted was not displaced. Chapter Note 6 to Chapter 48 of the Central Excise Tariff Act, 1985 did not control the exemption because the notification used its own language and applied a common parlance standard rather than the tariff definition. The exemption benefit was therefore sustained and the departmental challenge failed. Case-Laws Central Excise Wed, 23 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86909