https://www.taxtmi.com/caselaws?id=796960 Uncoated paper under tariff item 48025590 qualifies for exemption under Entry 128 only when actually used to manufacture exercise books, graph books, laboratory notebooks or notebooks. Tariff classification alone does not secure the use-based exemption, which must be applied strictly according to its terms. Purchaser declarations, purchase orders and contractual stipulations may evidence intended use but do not conclusively prove actual end-use. As the notification provides no deeming, certification, verification or diversion-recovery mechanism, advance-ruling jurisdiction does not extend to validating those documents as sufficient proof or creating a procedure for claiming the exemption. en-us Mon, 10 Aug 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796960 Uncoated paper under tariff item 48025590 qualifies for exemption under Entry 128 only when actually used to manufacture exercise books, graph books, laboratory notebooks or notebooks. Tariff classification alone does not secure the use-based exemption, which must be applied strictly according to its terms. Purchaser declarations, purchase orders and contractual stipulations may evidence intended use but do not conclusively prove actual end-use. As the notification provides no deeming, certification, verification or diversion-recovery mechanism, advance-ruling jurisdiction does not extend to validating those documents as sufficient proof or creating a procedure for claiming the exemption. Case-Laws GST Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796960