https://www.taxtmi.com/caselaws?id=42314 The SC held that carbon paper fell under Item 17(2) of the Central Excise Tariff rather than Item 68 as determined by the Tribunal. The Court relied on the definition of paper as "paper board and all kinds of paper including paper subjected to various treatments such as coating and impregnating" and Indian Standard Institute specifications. The Court found the Tribunal's classification incorrect, noting that coated paper should be understood according to ISI specifications in absence of other reliable market evidence. The appeal was allowed, establishing that carbon paper was covered by Item 17(2) and not the residuary entry. en-us Fri, 16 Sep 1988 00:00:00 +0530 Fri, 11 Jul 2025 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42314 The SC held that carbon paper fell under Item 17(2) of the Central Excise Tariff rather than Item 68 as determined by the Tribunal. The Court relied on the definition of paper as "paper board and all kinds of paper including paper subjected to various treatments such as coating and impregnating" and Indian Standard Institute specifications. The Court found the Tribunal's classification incorrect, noting that coated paper should be understood according to ISI specifications in absence of other reliable market evidence. The appeal was allowed, establishing that carbon paper was covered by Item 17(2) and not the residuary entry. Case-Laws Central Excise Fri, 16 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42314