1996 (9) TMI 284

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....Revenue Authorities. 2. The facts of the case are that the appellants are engaged in the manufacture of cover paper in addition to other products. They filed Classification list effective from 24-11-1988 and claiming the classification of the product `cover paper' under sub-heading 4820.00. The A.C. approved the Classification list. The appellants filed another Classification list effective from 1-3-1989 and claimed the classification of cover paper under sub-heading 4820.00 and also claimed exemption under Notification No. 43/86, dated 10-2-1986. A.C. however, approved this Classification list classifying their product under sub-heading 4805.90, disallowing the exemption under Notification No. 43/86 and asking the appellants to pay....

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....eached homogeneous board having a thickness exceeding 0.50 millimeters and made out of mixed waste papers, whether or not containing screenings or mechanical pulp but without any colouring matter being added thereto :   4805.11 In the manufacture of which sundrying process has been employed.   4805.19 Other   4805.20 Base filter paper   4805.30 Pulp board, duplex board, triplex board.   4805.90 Other. 48.20 4820.00 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other) folders, file covers, manifold business forms, interleaved carbon....