https://www.taxtmi.com/caselaws?id=48724 Uncoated document base paper imported under Heading 4802.20 was treated as eligible for exemption under Notification No. 55/86 as printing and writing paper, where the goods met the notification's conditions. The Tribunal applied the principle that exemption eligibility must be determined from the condition of the goods at the time of import, supported by test reports, product description, trade understanding, and earlier decisions in the assessee's own case. It also noted that HSN Explanatory Notes are persuasive only and cannot override consistent precedent and technical evidence when the statutory conditions are otherwise satisfied. en-us Mon, 01 Aug 1994 00:00:00 +0530 Fri, 10 Nov 2023 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48724 Uncoated document base paper imported under Heading 4802.20 was treated as eligible for exemption under Notification No. 55/86 as printing and writing paper, where the goods met the notification's conditions. The Tribunal applied the principle that exemption eligibility must be determined from the condition of the goods at the time of import, supported by test reports, product description, trade understanding, and earlier decisions in the assessee's own case. It also noted that HSN Explanatory Notes are persuasive only and cannot override consistent precedent and technical evidence when the statutory conditions are otherwise satisfied. Case-Laws Customs Mon, 01 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48724