https://www.taxtmi.com/caselaws?id=108376 Exemption notifications governing composite containers were construed to determine whether duty-paid LDPE coated paper used as an input could qualify for relief. The text indicates that the notifications were not read as excluding coated paper merely because it was LDPE coated, and that the assessee's material was treated as duty-paid paper used in manufacture. On that prima facie basis, the exemption benefit was applied at the pre-deposit stage, and the duty deposit was waived pending appeal, allowing the matter to proceed to regular hearing without pre-deposit. en-us Fri, 13 Dec 2002 00:00:00 +0530 Sat, 31 Mar 2012 12:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108376 Exemption notifications governing composite containers were construed to determine whether duty-paid LDPE coated paper used as an input could qualify for relief. The text indicates that the notifications were not read as excluding coated paper merely because it was LDPE coated, and that the assessee's material was treated as duty-paid paper used in manufacture. On that prima facie basis, the exemption benefit was applied at the pre-deposit stage, and the duty deposit was waived pending appeal, allowing the matter to proceed to regular hearing without pre-deposit. Case-Laws Central Excise Fri, 13 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108376