https://www.taxtmi.com/caselaws?id=90019 Paper and paper board manufactured from pulp containing at least 50% by weight of pulp made from materials other than bamboo, hardwoods, softwoods, reeds and rags remained eligible for exemption under Notification No. 25/84-C.E. The decisive issue was the character of the pulp used in manufacture, not the original source of any waste paper from which it was derived. Because the notification did not exclude waste paper, such an exclusion could not be implied. A Board clarification on a similarly worded notification was treated as supporting the same construction. The exemption was therefore available on the notification's plain language. en-us Thu, 11 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 18:10:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90019 Paper and paper board manufactured from pulp containing at least 50% by weight of pulp made from materials other than bamboo, hardwoods, softwoods, reeds and rags remained eligible for exemption under Notification No. 25/84-C.E. The decisive issue was the character of the pulp used in manufacture, not the original source of any waste paper from which it was derived. Because the notification did not exclude waste paper, such an exclusion could not be implied. A Board clarification on a similarly worded notification was treated as supporting the same construction. The exemption was therefore available on the notification's plain language. Case-Laws Central Excise Thu, 11 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90019