https://www.taxtmi.com/caselaws?id=118595 Chemi-mechanical pulp was treated as a recognised variation of mechanical wood pulp for exemption purposes under Notification No. 163/67-C.E., as amended. The Tribunal relied on the manufacturing process, chemical examiner's report, expert opinion and industry literature to hold that the paper contained not less than 50% mechanical wood pulp by weight of fibre content. It also found that the later tariff classification change and HSN notes could not narrow the exemption where the notification itself remained substantively unchanged. The Revenue's denial of the exemption was therefore unsustainable, and the newsprint qualified for the benefit. en-us Thu, 10 Aug 2006 00:00:00 +0530 Wed, 04 Jul 2012 13:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118595 Chemi-mechanical pulp was treated as a recognised variation of mechanical wood pulp for exemption purposes under Notification No. 163/67-C.E., as amended. The Tribunal relied on the manufacturing process, chemical examiner's report, expert opinion and industry literature to hold that the paper contained not less than 50% mechanical wood pulp by weight of fibre content. It also found that the later tariff classification change and HSN notes could not narrow the exemption where the notification itself remained substantively unchanged. The Revenue's denial of the exemption was therefore unsustainable, and the newsprint qualified for the benefit. Case-Laws Central Excise Thu, 10 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118595