https://www.taxtmi.com/caselaws?id=41496 Poster paper remained covered by the main description in Tariff Item 17 as paper of a kind of printing and writing paper; the exclusion from sub-item (1) did not create an exemption, and classification under Tariff Item 17(2) was correct for 16-3-1976 to 18-6-1980. The residuary Tariff Item 68 could not apply from 19-6-1980 because that item operates only for goods not otherwise specified in the First Schedule, and poster paper was already classifiable under Item 17(2). The commentary therefore treats the levy under Tariff Item 17(2) as sustained. en-us Mon, 16 Jan 1984 00:00:00 +0530 Thu, 03 Jun 2010 17:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41496 Poster paper remained covered by the main description in Tariff Item 17 as paper of a kind of printing and writing paper; the exclusion from sub-item (1) did not create an exemption, and classification under Tariff Item 17(2) was correct for 16-3-1976 to 18-6-1980. The residuary Tariff Item 68 could not apply from 19-6-1980 because that item operates only for goods not otherwise specified in the First Schedule, and poster paper was already classifiable under Item 17(2). The commentary therefore treats the levy under Tariff Item 17(2) as sustained. Case-Laws Central Excise Mon, 16 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41496