https://www.taxtmi.com/caselaws?id=88467 Electro cardiograph recording paper was analysed as paper and paperboard under Heading 4823, read with the HSN because the excise tariff follows that structure. The paper was treated as covered by the residual description of cut-to-size or cut-to-shape paper, including rolled ECG paper after cutting and slitting, rather than as a separate category of other articles of paper merely because it is used in ECG machines. Earlier tariff advice classifying it as paper supported that view. After withdrawal of exemption from 1-3-1994, duty was to be recomputed on the corrected classification, with opportunity to contest the computation. en-us Fri, 25 Jul 1997 00:00:00 +0530 Sat, 17 Sep 2011 18:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88467 Electro cardiograph recording paper was analysed as paper and paperboard under Heading 4823, read with the HSN because the excise tariff follows that structure. The paper was treated as covered by the residual description of cut-to-size or cut-to-shape paper, including rolled ECG paper after cutting and slitting, rather than as a separate category of other articles of paper merely because it is used in ECG machines. Earlier tariff advice classifying it as paper supported that view. After withdrawal of exemption from 1-3-1994, duty was to be recomputed on the corrected classification, with opportunity to contest the computation. Case-Laws Central Excise Fri, 25 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88467