1997 (1) TMI 169

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....nsultant, for the Respondent. [Order per : V.P. Gulati, Vice President]. -  The issue in the appeal relates to the eligibility of the Chromo Art Board which has been on test found to be Chromo Art Paper to the benefit of Notification No. 49/87, dated 1-3-1987. 2. The learned Collector Appeals in his order has observed that the appellants procure duty base paper and converted int....

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....pleaded that the appellants themselves have filed classification list separately for the goods in question under two categories (i.e.) grammage upto 225 gms. as paper and beyond that as Board. He has pleaded that the sample drawn was in respect of item which was described as Board and therefore benefit of notification should not have been allowed. The ground taken before us is that Chromo Art Pape....