https://www.taxtmi.com/caselaws?id=167377 Maplitho paper of 140 GSM to 179 GSM was treated as printing and writing paper under Item 17(1) rather than other kinds of paper under Item 17(2), because grammage was not a tariff-based demarcating criterion and trade understanding, supported by notices, technical material, invoices and affidavits, showed the product was recognised as printing and writing paper. The Department's material did not displace that evidence, and in a taxing statute the burden remained on the Department to prove the rival charging entry. Prior self-classification by the assessee did not create estoppel in tax matters, so the contrary demand could not be sustained. en-us Wed, 06 Feb 1985 00:00:00 +0530 Thu, 18 Dec 2014 11:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167377 Maplitho paper of 140 GSM to 179 GSM was treated as printing and writing paper under Item 17(1) rather than other kinds of paper under Item 17(2), because grammage was not a tariff-based demarcating criterion and trade understanding, supported by notices, technical material, invoices and affidavits, showed the product was recognised as printing and writing paper. The Department's material did not displace that evidence, and in a taxing statute the burden remained on the Department to prove the rival charging entry. Prior self-classification by the assessee did not create estoppel in tax matters, so the contrary demand could not be sustained. Case-Laws Central Excise Wed, 06 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167377