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1999 (7) TMI 188
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....r, Advocate, for the Respondents. [Order per : P.C. Jain, Vice President]. - In the subject appeal of Revenue, we are concerned with the question whether the Sandwitch Paper manufactured by the respondents herein is entitled to the benefit of Notification No. 49/87, dated 1-3-1987. The said notification excludes seven types of products. The last Item No. (vii) reads as under :- "(vi....
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....es of paper mentioned under the said notification and hence the benefit of the notification has been extended. Hence, this appeal by the Revenue. 3. Ld. JDR Shri S.K. Das arguing in support of Revenue's appeal submits that by the process of manufacture of Sandwitch Paper in question it is apparent that the molten LDPE plastic comes in between two layers of paper. Therefore it is urged that....