https://www.taxtmi.com/caselaws?id=112568 Writing and printing paper manufactured from pulp qualified for nil duty under Chapter 48 sub-heading Note 1(a) when supplied directly from the factory against specified purchase orders. Clearances to the Delhi Bureau of Text Books met those conditions, so the related duty demand was set aside. Supplies not covered by the tariff note remained dutiable because the exemption applied only to qualifying clearances. Penalty remained imposable for incorrect exemption claims and non-payment of duty; subsequent payment after the show cause notice did not eliminate liability, although it supported reduction of the penalty. 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 Writing and printing paper manufactured from pulp qualified for nil duty under Chapter 48 sub-heading Note 1(a) when supplied directly from the factory against specified purchase orders. Clearances to the Delhi Bureau of Text Books met those conditions, so the related duty demand was set aside. Supplies not covered by the tariff note remained dutiable because the exemption applied only to qualifying clearances. Penalty remained imposable for incorrect exemption claims and non-payment of duty; subsequent payment after the show cause notice did not eliminate liability, although it supported reduction of the penalty. Case-Laws Central Excise Thu, 12 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112568