1998 (8) TMI 398

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....right from 1961 onwards. The matter had travelled right upto Supreme Court when the same was remanded by its judgment reported in 1978 (2) E.L.T. (J 345) (S.C.). In the Remand Proceedings, the Appellate Commissioner vide its Order dated 30-11-1973, held the "Poster Paper" to be "Printing and Writing Paper". Review Notices issued by the Central Government under Section 36 (2) on 15-11-1974, were taken up by the Central Government who vide its Review Order dated 30-9-1976 again remanded the matter to the Appellate Commissioner. In the Remand Order dated 9-6-1980, the Appellate Commissioner again held the "Poster Paper" as "Writing and Printing Paper" for reviewing the said Order dated 9-6-1980. Another show cause notice dated 4-12-1980 was is....

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....9-1978 of Government of India, Ministry of Industry, Department of Industrial Development 170 to 177 (vii) Export Trade Notice No. 35/74 issued by the Joint Chief Controller of Imports & Exports, Ministry of Commerce, Government of India 144 & 145 (viii) Trade Notice dated 20-2-1974 issued by JCCI, Ministry of Commerce, Government of India 146 & 147 (ix) Trade Notice dated 21-9-1975 issued by Collector of Customs 148 & 149 (x) Explanatory Notes at page 740 of Harmonized Commodity Description & Coding System, Second Edition 15/PB (xi) Indian Industry & Trade Classification published by the Government of India 18/PB (xii) ITC (HS) Classification of Export & Import Items published by Mini....

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..... actually printed and/or made from the same Poster Paper. On going through the impugned Order, we find that the appellate authority has observed that from the various evidences produced on record, it was evident that poster paper was used for printing, writing as well as for packing and wrapping. However, he has observed that wherever the goods have been used for wrapping and packing of articles like biscuits, biris etc. they are first printed with the brand name of the goods contained and used as a wrapping paper. He has, however, observed that in one or two cases, the poster paper has been used for interleafing of the glass-sheets while packing. But such a use cannot be called as packing and wrapping because inter-leafing is only to prev....