https://www.taxtmi.com/caselaws?id=166752 White map-litho paper was held to be a distinct product from cartridge paper and not interchangeable with it for central excise classification. The assessment under Item 17(2) was found unsustainable because the material on record showed that map-litho paper of 85 gsm and above fell within the appropriate classification under Item 17(3). Since the clearances had been made under protest and the assessee promptly challenged the classification, re-assessment was directed and the excess duty was held refundable. en-us Fri, 23 Dec 1983 00:00:00 +0530 Tue, 04 Nov 2014 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166752 White map-litho paper was held to be a distinct product from cartridge paper and not interchangeable with it for central excise classification. The assessment under Item 17(2) was found unsustainable because the material on record showed that map-litho paper of 85 gsm and above fell within the appropriate classification under Item 17(3). Since the clearances had been made under protest and the assessee promptly challenged the classification, re-assessment was directed and the excess duty was held refundable. Case-Laws Central Excise Fri, 23 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166752