https://www.taxtmi.com/caselaws?id=112568 Exemption under sub-heading Note 1(a) of Chapter 48 applied only to writing and printing paper manufactured from pulp and supplied directly from the factory against the specified purchase orders. Clearances made to the Delhi Bureau of Text Books satisfied those conditions, so the nil rate of duty was available and the duty demand on those supplies was set aside. Duty remained payable on supplies not covered by the note. Penalty was considered sustainable because the assessee had cleared goods without payment of duty under an incorrect exemption claim, but the penalty was moderated in view of subsequent payment after the show cause notice. en-us Thu, 12 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 16:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112568 Exemption under sub-heading Note 1(a) of Chapter 48 applied only to writing and printing paper manufactured from pulp and supplied directly from the factory against the specified purchase orders. Clearances made to the Delhi Bureau of Text Books satisfied those conditions, so the nil rate of duty was available and the duty demand on those supplies was set aside. Duty remained payable on supplies not covered by the note. Penalty was considered sustainable because the assessee had cleared goods without payment of duty under an incorrect exemption claim, but the penalty was moderated in view of subsequent payment after the show cause notice. Case-Laws Central Excise Thu, 12 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112568