https://www.taxtmi.com/caselaws?id=90978 Kraft paper qualified for exemption under Notification No. 48/89-C.E. where the evidence showed that the paper contained not less than 75% bagasse pulp by weight. The Collector's calculation accepted allowances for moisture, additives and reel core weight, and on that basis found the bagasse pulp content exceeded the prescribed threshold during the relevant period. The Revenue did not rebut those figures or show that the allowance was incorrect. As the trade notice required the pulp content to be determined on the basis of pulp alone, the exemption was sustained on the unrebutted factual finding. en-us Thu, 29 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 18:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90978 Kraft paper qualified for exemption under Notification No. 48/89-C.E. where the evidence showed that the paper contained not less than 75% bagasse pulp by weight. The Collector's calculation accepted allowances for moisture, additives and reel core weight, and on that basis found the bagasse pulp content exceeded the prescribed threshold during the relevant period. The Revenue did not rebut those figures or show that the allowance was incorrect. As the trade notice required the pulp content to be determined on the basis of pulp alone, the exemption was sustained on the unrebutted factual finding. Case-Laws Central Excise Thu, 29 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90978