https://www.taxtmi.com/caselaws?id=122210 Paper cleared as newsprint must satisfy the prescribed definition, including intended newspaper use and supply against purchase orders from registered newspapers, to qualify under Chapter Heading 4801 and its nil tariff rate. Failure to meet those conditions requires classification and duty payment under the applicable tariff entry. Where paper falling under Chapter 48 satisfies the relevant conditions of Notification No. 6/2002, it qualifies for the concessional duty rate. Modvat credit cannot be denied where duty is properly paid under that concessional notification, notwithstanding an assertion that the nil rate for newsprint applied. 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 cleared as newsprint must satisfy the prescribed definition, including intended newspaper use and supply against purchase orders from registered newspapers, to qualify under Chapter Heading 4801 and its nil tariff rate. Failure to meet those conditions requires classification and duty payment under the applicable tariff entry. Where paper falling under Chapter 48 satisfies the relevant conditions of Notification No. 6/2002, it qualifies for the concessional duty rate. Modvat credit cannot be denied where duty is properly paid under that concessional notification, notwithstanding an assertion that the nil rate for newsprint applied. Case-Laws Central Excise Wed, 24 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122210