https://www.taxtmi.com/caselaws?id=445030 CESTAT Allahabad allowed the appeal regarding classification of laminated paper used for wrapping photocopying paper. The appellant claimed goods were classifiable under heading 4823, qualifying for area-based exemption benefits. The court found the laminated paper, created by fusing paper and BOPP in rolls with specific markings indicating use for copier paper wrapping, was not gummed or adhesive paper under heading 48114900. The goods were correctly classified under heading 48239019, making the exemption notification applicable. The demand for duty, interest, and penalties was set aside. en-us Fri, 27 Oct 2023 00:00:00 +0530 Sun, 29 Oct 2023 20:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445030 CESTAT Allahabad allowed the appeal regarding classification of laminated paper used for wrapping photocopying paper. The appellant claimed goods were classifiable under heading 4823, qualifying for area-based exemption benefits. The court found the laminated paper, created by fusing paper and BOPP in rolls with specific markings indicating use for copier paper wrapping, was not gummed or adhesive paper under heading 48114900. The goods were correctly classified under heading 48239019, making the exemption notification applicable. The demand for duty, interest, and penalties was set aside. Case-Laws Central Excise Fri, 27 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445030