https://www.taxtmi.com/caselaws?id=93931 Writing and printing paper remained eligible for exemption under Notification No. 48/91-C.E. because the record did not show any change in the assessee's manufacturing process or any failure to satisfy the notification's conditions. The Revenue's contention that the goods had become newsprint was not accepted, as Note 3 to Chapter 48 did not assist on the facts and did not displace the exemption claim. Note 7 to Chapter 48, providing that paper falling under more than one heading is classified under the heading occurring last in numerical order, also supported the assessee's classification. The exemption was therefore available and the classification objection failed. en-us Tue, 25 Jul 2000 00:00:00 +0530 Thu, 17 Nov 2011 18:19:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93931 Writing and printing paper remained eligible for exemption under Notification No. 48/91-C.E. because the record did not show any change in the assessee's manufacturing process or any failure to satisfy the notification's conditions. The Revenue's contention that the goods had become newsprint was not accepted, as Note 3 to Chapter 48 did not assist on the facts and did not displace the exemption claim. Note 7 to Chapter 48, providing that paper falling under more than one heading is classified under the heading occurring last in numerical order, also supported the assessee's classification. The exemption was therefore available and the classification objection failed. Case-Laws Central Excise Tue, 25 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93931