https://www.taxtmi.com/caselaws?id=167271 Angle-cut envelope paper made from azure laid ivory shade paper was held classifiable under the residuary paper entry, not as printing and writing paper, because once cut and adapted for envelope use it no longer retained the ordinary character of paper for printing or writing matter. On limitation, the demand for short-levied duty was governed by the date of the demand notices, so only the six-month period preceding the notices could be recovered absent fraud or misstatement. Accordingly, the classification was upheld in favour of the department, while recovery of duty was restricted to the permissible six-month period. en-us Tue, 12 Mar 1985 00:00:00 +0530 Sat, 13 Dec 2014 13:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167271 Angle-cut envelope paper made from azure laid ivory shade paper was held classifiable under the residuary paper entry, not as printing and writing paper, because once cut and adapted for envelope use it no longer retained the ordinary character of paper for printing or writing matter. On limitation, the demand for short-levied duty was governed by the date of the demand notices, so only the six-month period preceding the notices could be recovered absent fraud or misstatement. Accordingly, the classification was upheld in favour of the department, while recovery of duty was restricted to the permissible six-month period. Case-Laws Central Excise Tue, 12 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167271