https://www.taxtmi.com/caselaws?id=42688 The proviso to Notification No. 25/84 was construed narrowly by applying noscitur a sociis: the expression "coated paper" took colour from neighbouring exclusions such as cigarette tissue, glassine paper, grease proof paper, and low-weight paper, all of which shared an industrial character. On that reading, the exclusion was confined to coated paper used for industrial purposes and did not extend to coated varieties of printing and writing paper. The assessee was therefore entitled to the concessional excise rate, and the exclusion of art paper and chromo paper as coated paper was unsustainable. en-us Thu, 26 Apr 1990 00:00:00 +0530 Mon, 27 Oct 2025 20:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42688 The proviso to Notification No. 25/84 was construed narrowly by applying noscitur a sociis: the expression "coated paper" took colour from neighbouring exclusions such as cigarette tissue, glassine paper, grease proof paper, and low-weight paper, all of which shared an industrial character. On that reading, the exclusion was confined to coated paper used for industrial purposes and did not extend to coated varieties of printing and writing paper. The assessee was therefore entitled to the concessional excise rate, and the exclusion of art paper and chromo paper as coated paper was unsustainable. Case-Laws Central Excise Thu, 26 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42688