1996 (8) TMI 247

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....adan, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein filed classification list No. 14/88 in this respect of the product `Offset plate of papers' and classified the same under Heading 4809.90 and claimed the benefit of Notification 44/86 dated 10-2-1986 as amended. The benefit of the Notification was denied by both authorities below on the grou....

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....s an excess of the amount calculated at the rate of 10% ad valorem plus 1,600/- per Mertic Tonne. Certain paper and paper boards have been excluded from the benefit of the Notification. We are here concerned with clause (iii) and (iv) of the exclusion clause (iii) covers "coated paper (including waxed paper) and paper of a substance not exceeding 25 grams per square meter [other than those specifi....