https://www.taxtmi.com/caselaws?id=151828 An exemption exclusion referring to sheets of paper or paper board impregnated, coated or covered with plastics and compressed together applies only when the compression requirement is also met. Mere impregnation of filter paper is insufficient to bring the goods within the excluded category. On the materials recorded, there was evidence of impregnation but no evidence that the goods consisted of two or more sheets compressed together. The benefit of Notification No. 8/96 therefore remained available, and the classification adopted by the Commissioner (Appeals) was upheld. en-us Tue, 08 Sep 2009 00:00:00 +0530 Mon, 17 Jun 2013 16:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151828 An exemption exclusion referring to sheets of paper or paper board impregnated, coated or covered with plastics and compressed together applies only when the compression requirement is also met. Mere impregnation of filter paper is insufficient to bring the goods within the excluded category. On the materials recorded, there was evidence of impregnation but no evidence that the goods consisted of two or more sheets compressed together. The benefit of Notification No. 8/96 therefore remained available, and the classification adopted by the Commissioner (Appeals) was upheld. Case-Laws Central Excise Tue, 08 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151828