https://www.taxtmi.com/caselaws?id=108350 White cardboard of 300 GSM was treated as board, not paper, for exemption purposes because the governing notifications covered only writing paper or printing and writing paper. The test report and import documents identified the goods as white cardboard, and the cited precedent distinguished paper from board at grammages above 225 GSM. A Larger Bench ruling also limited the relevant printing and writing paper notification to goods not exceeding 180 GSM. On that basis, the goods fell outside the exemption and the Revenue's position prevailed. en-us Fri, 22 Nov 2002 00:00:00 +0530 Sat, 31 Mar 2012 12:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108350 White cardboard of 300 GSM was treated as board, not paper, for exemption purposes because the governing notifications covered only writing paper or printing and writing paper. The test report and import documents identified the goods as white cardboard, and the cited precedent distinguished paper from board at grammages above 225 GSM. A Larger Bench ruling also limited the relevant printing and writing paper notification to goods not exceeding 180 GSM. On that basis, the goods fell outside the exemption and the Revenue's position prevailed. Case-Laws Customs Fri, 22 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108350