1996 (5) TMI 199

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d Officer dealing with the case has not been able to reach Calcutta from Delhi on account of some urgent affairs. We are unable to accede to the request in the view that we propose to take in this matter. Accordingly, we have heard the learned J.D.R., Shri S.N. Ghosh for the Revenue, Collector. 2. Question involved in this appeal is regarding the scope of expression, "Printing and Writing Paper" mentioned at Sl. No. 1 of the Table appended to Notification No. 24/84-C.E., dated 1-3-1984. Question is whether this expression is to be read as "Printing and/or Writing Paper" or it should be read as "paper having the qualities of both Printing and Writing". The lower appellate authority has upheld the second reading as aforesaid whereas t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e question of classification of printing paper under Sl. No. 6 would not arise unless the paper is ruled out of the scope of Sl. Nos. 1 to 5 of these Sl. Nos. 2 to 5 are not relevant. Since poster paper does not fall within (i) nor is it any one's case that it falls under (ii) of Sl. No.1, it evidently falls under Sl. No. (iii). In the above view of the matter, the appeal is allowed with consequential relief to the appellants." 4. We also observe that the Assistant Collector had found in favour of the appellants, who had opined, inter alia, as follows :- "Further, the Phrase `Printing and Writing Paper' as appearing in Serial No. 1 of Notification No. 24/84 does not mean that the paper must be both Printing and Writing Paper. In ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the Notification No. 24/84 is "Printing and Writing Paper" and it has therefore to be taken as meaning paper which is meant for both `printing and writing' and not meaning "Printing and/or writing paper". If the expression had meant for both printing paper and writing papers it would have said "printing and writing papers". The expression therefore is conjunctive referring to the category of a paper which is to be used for both `printing and writing' and not disjunctively to mean "printing paper or writing paper". It is clear that the products Ultra Cote Paper, Super Cote Paper, and Chrome Paper are only printing papers and not printing and writing paper and as such it was not correct on the part of the Assistant Collector to give them t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he pleas advanced from both sides. We observe that there is a decision of the Tribunal on similar expression in another Notification and it has been held therein that the said expression will cover all types of papers namely, either Printing Paper or Writing Paper or the paper which has both the qualities of printing and writing. 9. We also find that this a plausible reading of the Notification as such. There does not appear to be a plausible reason for distinguishing from the benefit of Notification, "Printing and Writing Paper having both the qualities" as against "the paper which is either printing paper or writing paper". `Printing' and `writing' are two analogous activities in so far as expression of one's views or disseminatin....