https://www.taxtmi.com/caselaws?id=107706 Paper manufactured wholly from waste paper qualified for exemption as paper made from unconventional raw material under Notification No. 8/96 because the material used was entirely outside the conventional inputs of bamboo, hardwood and softwood. Waste paper could not be treated as "rags", as the notification used that term for cut pieces of sarees and fabrics, showing it was confined to textile material. The Board's circular supported the same interpretation. The appellants therefore satisfied the exemption condition and were entitled to the benefit. en-us Tue, 22 Apr 2003 00:00:00 +0530 Mon, 26 Mar 2012 10:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107706 Paper manufactured wholly from waste paper qualified for exemption as paper made from unconventional raw material under Notification No. 8/96 because the material used was entirely outside the conventional inputs of bamboo, hardwood and softwood. Waste paper could not be treated as "rags", as the notification used that term for cut pieces of sarees and fabrics, showing it was confined to textile material. The Board's circular supported the same interpretation. The appellants therefore satisfied the exemption condition and were entitled to the benefit. Case-Laws Central Excise Tue, 22 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107706