https://www.taxtmi.com/caselaws?id=115450 The impugned varieties of paper were found to fall within the exemption for all sorts of paper under Chapter 48 of the Central Excise Tariff Act, 1985, based on the test reports. As a result, the denial of benefit under Notification No. 138/86-C.E., as amended, could not sustain the duty demands. The alternate plea on provisional assessments did not change the outcome because the supporting classification position was not accepted. The exemption therefore applied to the paper varieties, and the consequent duty demands were liable to be set aside in favour of the assessee. en-us Thu, 12 May 2005 00:00:00 +0530 Tue, 29 May 2012 17:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115450 The impugned varieties of paper were found to fall within the exemption for all sorts of paper under Chapter 48 of the Central Excise Tariff Act, 1985, based on the test reports. As a result, the denial of benefit under Notification No. 138/86-C.E., as amended, could not sustain the duty demands. The alternate plea on provisional assessments did not change the outcome because the supporting classification position was not accepted. The exemption therefore applied to the paper varieties, and the consequent duty demands were liable to be set aside in favour of the assessee. Case-Laws Central Excise Thu, 12 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115450