1996 (3) TMI 308

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....le under 4811.39 and denied to the appellant the benefit of Notification No. 49/87 as converted paper. 2. Arguing for the appellants, the ld. Advocate submits that they purchase plain glassine poly-laminated paper and subject the same to printing with designs and names of the medicines in the factory. Such product was a converted type of paper and is exempted under Notification No. 49/87-C.E., dated 1-3-1987. He, however, submitted that it is true that originally they claimed classification under Chapter 49. The Collector (Appeals) himself has held that the primary use of such paper is for packing and labelling, and therefore, he ought to have held such type of paper as converted paper. In this connection, he cites the Tribunal's Or....

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....orrectly denied the exemption. 4. We have heard both sides. Notification No. 49/87-C.E., dated 1-3-1987 exempts converted types of paper and paper rolls falling under Chapter 48 of the C.E.T.A. from the whole of excise duty leviable thereon provided that such type of paper or paper rolls have been produced out of the base paper on which appropriate rate of duty of excise or additional duty of customs has already been paid and provided further that such base paper or base paper rolls has not been produced out of pulp within the production of the factory of such paper or paper rolls. This notification also excludes paper or paperboards, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface coloured, sur....