https://www.taxtmi.com/caselaws?id=41960 Notification No. 68/76-C.E. was construed to cover converted varieties of paper where one side is subjected to colour printing, with or without design, and the exemption was not lost merely because the paper was later varnished, glazed or embossed. Applying that broad language, flock paper produced by putting coloured adhesive and flocking material on one side of duty-paid paper through a manual screen process was treated as paper coloured on one side. Its essential character remained paper, and the use of adhesive and flocking material did not take it outside the notification. The paper therefore fell within the exemption and was not liable to excise duty. en-us Tue, 25 Aug 1987 00:00:00 +0530 Wed, 15 Feb 2012 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41960 Notification No. 68/76-C.E. was construed to cover converted varieties of paper where one side is subjected to colour printing, with or without design, and the exemption was not lost merely because the paper was later varnished, glazed or embossed. Applying that broad language, flock paper produced by putting coloured adhesive and flocking material on one side of duty-paid paper through a manual screen process was treated as paper coloured on one side. Its essential character remained paper, and the use of adhesive and flocking material did not take it outside the notification. The paper therefore fell within the exemption and was not liable to excise duty. Case-Laws Central Excise Tue, 25 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41960