https://www.taxtmi.com/caselaws?id=90252 Newsprint classification under Chapter 48 depended on intended use for printing newspapers, so conformity with Indian Standard Specification was not a for classification. The exemption notification, however, was conditional and required proof that newsprint was manufactured by a registered newsprint manufacturer and supplied against purchase orders of registered newspaper publishers; that factual compliance needed fresh verification and was remanded for limited reconsideration. Duty on newsprint was chargeable on the weight at removal from the factory, and a circular could not be used to ignore duty on the basis of moisture gain. en-us Fri, 08 Jan 1999 00:00:00 +0530 Tue, 04 Oct 2011 16:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90252 Newsprint classification under Chapter 48 depended on intended use for printing newspapers, so conformity with Indian Standard Specification was not a for classification. The exemption notification, however, was conditional and required proof that newsprint was manufactured by a registered newsprint manufacturer and supplied against purchase orders of registered newspaper publishers; that factual compliance needed fresh verification and was remanded for limited reconsideration. Duty on newsprint was chargeable on the weight at removal from the factory, and a circular could not be used to ignore duty on the basis of moisture gain. Case-Laws Central Excise Fri, 08 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90252