https://www.taxtmi.com/caselaws?id=349120 Notification No. 23/98-CE treated paper as exempt newsprint where it was intended for printing newspapers, manufactured by a mill specified under the Newsprint Control Order, 1962, and supplied against a purchase order from a newspaper registered under the Press and Registration of Books Act, 1867. The record showed that the supplier was a notified newsprint mill and the buyers held newspaper registration certificates. The notification did not require proof of actual use in printing newspapers, and a broader end-use condition could not be imported from other enactments. On that construction, the supply qualified as newsprint and excise duty was not payable. en-us Tue, 26 Sep 2017 00:00:00 +0530 Wed, 25 Apr 2018 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349120 Notification No. 23/98-CE treated paper as exempt newsprint where it was intended for printing newspapers, manufactured by a mill specified under the Newsprint Control Order, 1962, and supplied against a purchase order from a newspaper registered under the Press and Registration of Books Act, 1867. The record showed that the supplier was a notified newsprint mill and the buyers held newspaper registration certificates. The notification did not require proof of actual use in printing newspapers, and a broader end-use condition could not be imported from other enactments. On that construction, the supply qualified as newsprint and excise duty was not payable. Case-Laws Central Excise Tue, 26 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349120