TaxTMI 
TaxTMI 
1999 (4) TMI 187
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....ive, for the Appellant. Shri V.K. Suman, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeals taken up for disposal after waiving deposit with consent of both sides. 2. Appeal E/2937/98 by the assessee, a manufacture inter alia of newsprint. Appeal E/2938/98 by its Managing Director. In the common order impugned in both these appeals, the Commissioner has he....
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....as follow : "5. There is no requirement in the tariff that for the paper to be classified as newsprint it must conform to any particular specifications. On the other hand note 3 to Chapter 48 defines it as paper intended for printing of the newspapers. It is significant to note here that note 3 to Chapter 48 of the HSN Explanatory Notes defines newsprint with regard to pulp composition, presenc....
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.... inter alia that the appellant wrongly availed this notification. This entry exempts newsprint manufactured by a manufacturer of newsprint registered under schedule I of the Newsprint Control Order (NCO) 1962 and supplied against a purchase order placed upon such manufacturer by a newspaper publisher which is registered with the Registrar of Newspaper for India, under the provisions of Press and R....
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....ppellant says that he is prepared to show to the Commissioner that the goods in question on which duty has been demanded were despatched to publishers of newspapers registered with the Registrar of Newspapers. He however says that the entire documents relating to supply of goods such as invoices and correspondence were seized during the investigation prior to the issue of notice and still with the....