https://www.taxtmi.com/caselaws?id=40778 P.V.C. laminated wall paper made from duty-paid paper was treated as coated paper rather than an article made of plastics, so it fell under Tariff Item 17(2) and not Tariff Item 15A(2). It also qualified for exemption under Notification No. 27/74-C.E. and the corresponding notification 68/76 because the base paper had already suffered the required duty, while earlier notifications excluding coated paper did not apply. en-us Wed, 07 Dec 1977 00:00:00 +0530 Fri, 14 May 2010 15:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40778 P.V.C. laminated wall paper made from duty-paid paper was treated as coated paper rather than an article made of plastics, so it fell under Tariff Item 17(2) and not Tariff Item 15A(2). It also qualified for exemption under Notification No. 27/74-C.E. and the corresponding notification 68/76 because the base paper had already suffered the required duty, while earlier notifications excluding coated paper did not apply. Case-Laws Central Excise Wed, 07 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40778