https://www.taxtmi.com/caselaws?id=353880 Paper products classified under Heading 4801.00 were treated as eligible for the nil-rate duty exemption linked to newsprint only when the Chapter 48 notification requirements were satisfied. The Tribunal applied a liberal construction to the exemption scheme, holding that where entitlement is otherwise established, the benefit may relate back to the date of application for inclusion in Schedule I of the Newsprint Control Order, 1962, rather than waiting for registration or later notification. The operative effect was that exemption became admissible from the application date. en-us Tue, 25 Jul 2017 00:00:00 +0530 Mon, 15 Jan 2018 07:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353880 Paper products classified under Heading 4801.00 were treated as eligible for the nil-rate duty exemption linked to newsprint only when the Chapter 48 notification requirements were satisfied. The Tribunal applied a liberal construction to the exemption scheme, holding that where entitlement is otherwise established, the benefit may relate back to the date of application for inclusion in Schedule I of the Newsprint Control Order, 1962, rather than waiting for registration or later notification. The operative effect was that exemption became admissible from the application date. Case-Laws Central Excise Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353880