https://www.taxtmi.com/caselaws?id=121301 Paper cups manufactured from coated paper sheets joined or pressed together fell within the exclusion in Notification No. 20/94 as amended by Notification No. 144/94, because the wording covered products made from compressed, plastic-coated paper or paperboard and was not limited to decorative laminates. The exemption was therefore unavailable. On penalty, the interpretational nature of the dispute meant no penalty was warranted on the facts. The sale price realised had to be treated as cum-duty price, requiring limited remand for fresh duty quantification on that basis. en-us Wed, 28 Mar 2007 00:00:00 +0530 Sat, 28 Jul 2012 12:02:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121301 Paper cups manufactured from coated paper sheets joined or pressed together fell within the exclusion in Notification No. 20/94 as amended by Notification No. 144/94, because the wording covered products made from compressed, plastic-coated paper or paperboard and was not limited to decorative laminates. The exemption was therefore unavailable. On penalty, the interpretational nature of the dispute meant no penalty was warranted on the facts. The sale price realised had to be treated as cum-duty price, requiring limited remand for fresh duty quantification on that basis. Case-Laws Central Excise Wed, 28 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121301