https://www.taxtmi.com/caselaws?id=90956 Newsprint under the Central Excise Tariff is identified by its intended use for printing newspapers, not by strict conformity to independent technical specifications. The exemption notification applies where newsprint is manufactured by a registered producer and supplied against orders placed by newspaper publishers registered with the competent authority. On the available record, the assessee had not yet proved such supply, but the relevant documents were stated to be in departmental custody. Access to the seized records and an opportunity to produce evidence were therefore required before final denial of exemption, and the matter was remitted for fresh verification. en-us Thu, 15 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 17:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90956 Newsprint under the Central Excise Tariff is identified by its intended use for printing newspapers, not by strict conformity to independent technical specifications. The exemption notification applies where newsprint is manufactured by a registered producer and supplied against orders placed by newspaper publishers registered with the competent authority. On the available record, the assessee had not yet proved such supply, but the relevant documents were stated to be in departmental custody. Access to the seized records and an opportunity to produce evidence were therefore required before final denial of exemption, and the matter was remitted for fresh verification. Case-Laws Central Excise Thu, 15 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90956