https://www.taxtmi.com/caselaws?id=41403 The court ruled in favor of the petitioners, a paper manufacturing company, declaring them entitled to exemption for waste paper import for paper-making, despite the Assistant Collector of Customs initially rejecting their claim. The court held that the exemption notification should cover both waste paper and waste paper-boards used for making pulp, rejecting the Department's argument to exclude waste paper-boards. However, the court refused other reliefs sought by the petitioners and directed them to pay costs to specific respondents, while no costs were imposed on other respondents. en-us Thu, 08 Sep 1983 00:00:00 +0530 Wed, 02 Jun 2010 18:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41403 The court ruled in favor of the petitioners, a paper manufacturing company, declaring them entitled to exemption for waste paper import for paper-making, despite the Assistant Collector of Customs initially rejecting their claim. The court held that the exemption notification should cover both waste paper and waste paper-boards used for making pulp, rejecting the Department's argument to exclude waste paper-boards. However, the court refused other reliefs sought by the petitioners and directed them to pay costs to specific respondents, while no costs were imposed on other respondents. Case-Laws Customs Thu, 08 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41403