https://www.taxtmi.com/caselaws?id=89154 Gum coated paper cleared in sheet or reel form was examined against Notification No. 49/87, which excluded only gummed or adhesive paper in strips or rolls. The Revenue's reliance on an HSN note failed because that note was not incorporated into Chapter 48 of the Central Excise Tariff and could not be read into the tariff. On the facts, the product was found to be in reels or sheets, and reel form was not treated as the same as rolls for the notification. The exemption therefore remained available. en-us Fri, 07 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 17:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89154 Gum coated paper cleared in sheet or reel form was examined against Notification No. 49/87, which excluded only gummed or adhesive paper in strips or rolls. The Revenue's reliance on an HSN note failed because that note was not incorporated into Chapter 48 of the Central Excise Tariff and could not be read into the tariff. On the facts, the product was found to be in reels or sheets, and reel form was not treated as the same as rolls for the notification. The exemption therefore remained available. Case-Laws Central Excise Fri, 07 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89154