https://www.taxtmi.com/caselaws?id=115715 Concessional exemption under Notification No. 23/98 was available for imported light weight coated paper where the essential description in the notification was satisfied and the actual user condition was undisputed. The dispute turned only on GSM variance in test reports. The contract documents and supplier specification indicated 60 gsm with tolerance, paper was recognised as hygroscopic, and its GSM could vary with moisture absorption. A reasonable tolerance was therefore required, since strict insistence on the tested figure would defeat the purpose of the exemption and produce an anomalous result. The consignment was accordingly entitled to concessional assessment. en-us Tue, 30 Dec 2003 00:00:00 +0530 Fri, 01 Jun 2012 13:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115715 Concessional exemption under Notification No. 23/98 was available for imported light weight coated paper where the essential description in the notification was satisfied and the actual user condition was undisputed. The dispute turned only on GSM variance in test reports. The contract documents and supplier specification indicated 60 gsm with tolerance, paper was recognised as hygroscopic, and its GSM could vary with moisture absorption. A reasonable tolerance was therefore required, since strict insistence on the tested figure would defeat the purpose of the exemption and produce an anomalous result. The consignment was accordingly entitled to concessional assessment. Case-Laws Customs Tue, 30 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115715