https://www.taxtmi.com/caselaws?id=250334 The Tribunal ruled in favor of the appellant, a toilet paper manufacturer, concluding that toilet paper should be classified under Section 4 of the Central Excise Act based on transaction value, not under Section 4A with Notification No. 49/2008. The Tribunal found a clear distinction between toilet paper and cleansing tissues, noting that the legislative intent did not explicitly include toilet paper under Section 4A. As a result, the appeal was allowed, and the impugned order was set aside. en-us Fri, 30 May 2014 00:00:00 +0530 Thu, 20 Nov 2014 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250334 The Tribunal ruled in favor of the appellant, a toilet paper manufacturer, concluding that toilet paper should be classified under Section 4 of the Central Excise Act based on transaction value, not under Section 4A with Notification No. 49/2008. The Tribunal found a clear distinction between toilet paper and cleansing tissues, noting that the legislative intent did not explicitly include toilet paper under Section 4A. As a result, the appeal was allowed, and the impugned order was set aside. Case-Laws Central Excise Fri, 30 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250334