https://www.taxtmi.com/caselaws?id=110125 Poster paper used for printing was treated as falling within the expression "printing and writing paper" in Serial No. 1 of Central Excise Notification No. 45/85. The term was read as covering printing paper and writing paper as separate categories, so suitability for both printing and writing was not required. Because poster paper was not excluded by Serial Nos. 1(i) or 1(ii), it fell within Serial No. 1(iii). The residuary entry in Serial No. 6 applied only to paper and paperboards not specified in Serial Nos. 1 to 5, so poster paper was not classifiable there. en-us Fri, 04 Aug 1989 00:00:00 +0530 Fri, 13 Apr 2012 18:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110125 Poster paper used for printing was treated as falling within the expression "printing and writing paper" in Serial No. 1 of Central Excise Notification No. 45/85. The term was read as covering printing paper and writing paper as separate categories, so suitability for both printing and writing was not required. Because poster paper was not excluded by Serial Nos. 1(i) or 1(ii), it fell within Serial No. 1(iii). The residuary entry in Serial No. 6 applied only to paper and paperboards not specified in Serial Nos. 1 to 5, so poster paper was not classifiable there. Case-Laws Central Excise Fri, 04 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110125