https://www.taxtmi.com/caselaws?id=88241 Cover paper used principally for book covers was analysed under the Chapter 48 tariff scheme and held classifiable as other uncoated paper and paperboard under Heading 4805.90. Because the goods were manufactured and cleared as loose sheets cut to size, Heading 48.20, which does not cover such cut-to-size sheets or cards, was inapplicable. The commercial parlance test and ISI specifications could not override the tariff text and Chapter Note. As the product did not fall under Heading 48.20, the exemption linked to that heading under Notification No. 43/86 was unavailable. en-us Thu, 05 Dec 1996 00:00:00 +0530 Fri, 16 Sep 2011 13:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88241 Cover paper used principally for book covers was analysed under the Chapter 48 tariff scheme and held classifiable as other uncoated paper and paperboard under Heading 4805.90. Because the goods were manufactured and cleared as loose sheets cut to size, Heading 48.20, which does not cover such cut-to-size sheets or cards, was inapplicable. The commercial parlance test and ISI specifications could not override the tariff text and Chapter Note. As the product did not fall under Heading 48.20, the exemption linked to that heading under Notification No. 43/86 was unavailable. Case-Laws Central Excise Thu, 05 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88241