https://www.taxtmi.com/caselaws?id=44637 An exemption notification that specifically names imitation flint paper, leatherite paper and plastic coated paper treats those goods as distinct covered varieties, so the additional requirement of colour printing on one side applies only to converted papers falling within the residual description of goods known by another name. On that interpretation, plastic coated paper qualified for exemption without proof of colour printing, and prior payment of duty on the paper used in manufacture supported satisfaction of the notification's conditions. The commentary therefore notes that the exemption was available to plastic coated paper and the contrary view was rejected. en-us Thu, 24 Jul 1997 00:00:00 +0530 Tue, 03 May 2011 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44637 An exemption notification that specifically names imitation flint paper, leatherite paper and plastic coated paper treats those goods as distinct covered varieties, so the additional requirement of colour printing on one side applies only to converted papers falling within the residual description of goods known by another name. On that interpretation, plastic coated paper qualified for exemption without proof of colour printing, and prior payment of duty on the paper used in manufacture supported satisfaction of the notification's conditions. The commentary therefore notes that the exemption was available to plastic coated paper and the contrary view was rejected. Case-Laws Central Excise Thu, 24 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44637