https://www.taxtmi.com/caselaws?id=108350 The Tribunal ruled in favor of Revenue, denying the refund claim for white cardboard under Notification No. 48/89-C.E. The item was classified as board due to its 300 GSM grammage, aligning with legal interpretations that consider grammage beyond 225 GSM as board, not paper. The Commissioner's decision was overturned for failing to consider relevant legal precedents, resulting in the Asstt. Collector's decision being upheld. The appeal was allowed based on the goods being cleared and test results confirming the 300 GSM grammage of the item. 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 The Tribunal ruled in favor of Revenue, denying the refund claim for white cardboard under Notification No. 48/89-C.E. The item was classified as board due to its 300 GSM grammage, aligning with legal interpretations that consider grammage beyond 225 GSM as board, not paper. The Commissioner's decision was overturned for failing to consider relevant legal precedents, resulting in the Asstt. Collector's decision being upheld. The appeal was allowed based on the goods being cleared and test results confirming the 300 GSM grammage of the item. Case-Laws Customs Fri, 22 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108350