https://www.taxtmi.com/caselaws?id=122210 Paper claiming classification as newsprint under Chapter Heading 4801 must satisfy the prescribed statutory conditions, including use for printing newspapers and supply against orders from registered newspapers; where those conditions are not met, the nil tariff rate does not apply and duty is payable under the correct classification. The article also notes that, where duty is paid under a concessional notification and the relevant conditions are not disputed as satisfied, the assessee cannot be denied the associated Modvat credit benefit. The appeal consequently failed, and the order granting credit remained undisturbed. en-us Wed, 24 Jan 2007 00:00:00 +0530 Thu, 09 Aug 2012 14:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122210 Paper claiming classification as newsprint under Chapter Heading 4801 must satisfy the prescribed statutory conditions, including use for printing newspapers and supply against orders from registered newspapers; where those conditions are not met, the nil tariff rate does not apply and duty is payable under the correct classification. The article also notes that, where duty is paid under a concessional notification and the relevant conditions are not disputed as satisfied, the assessee cannot be denied the associated Modvat credit benefit. The appeal consequently failed, and the order granting credit remained undisturbed. Case-Laws Central Excise Wed, 24 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122210