https://www.taxtmi.com/caselaws?id=42844 Tracing paper was held to fall within Tariff Item No. 17(1) as "printing and writing paper" rather than Tariff Item No. 17(2) of the First Schedule to the Central Excises and Salt Act, 1944. The classification turned on the use of the paper: although tracing paper is not primarily used for printing, tracing was treated as a form of writing because it involves marking, delineating, sketching, or reproducing matter on paper. Commercial understanding, supported by affidavits, also showed that tracing paper is regarded in trade as paper used for writing, drawing, or reproduction. The Department did not discharge the burden of justifying a different tariff classification, so duty under Item 17(2) was not attracted. en-us Wed, 05 Sep 1990 00:00:00 +0530 Mon, 14 Jun 2010 16:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42844 Tracing paper was held to fall within Tariff Item No. 17(1) as "printing and writing paper" rather than Tariff Item No. 17(2) of the First Schedule to the Central Excises and Salt Act, 1944. The classification turned on the use of the paper: although tracing paper is not primarily used for printing, tracing was treated as a form of writing because it involves marking, delineating, sketching, or reproducing matter on paper. Commercial understanding, supported by affidavits, also showed that tracing paper is regarded in trade as paper used for writing, drawing, or reproduction. The Department did not discharge the burden of justifying a different tariff classification, so duty under Item 17(2) was not attracted. Case-Laws Central Excise Wed, 05 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42844