2001 (12) TMI 692

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....Ananya Ray, SDR, for the Respondent. [Order per : K.K. Bhatia, Member (T)]. - The appellants manufactured Newsprints and other types of paper falling under Chapter 48. During the months of November, 1997 and December, 1997 and again from January, 1998 to March, 1998, they supplied the newsprints falling under sub-heading No. 4801.00 attracting nil rate of duty to M/s. M&N Publication Ltd. wh....

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.... there is no definition of newspaper provided in the Central Excise Law but in common trade parlance, newspaper is a publication which must contain news which is not the case here. He further observed that a telephone directory is a periodical publication but it cannot be termed as a newspaper, as no news is available in a telephone directory as such. He also observed that GETIT Yellow Pages canno....

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....944 and Rule 157Q ibid respectively. 3. This appeal is against the impugned order of the Commissioner. We have heard Shri C. Harishankar, Advocate for the appellants and Ms. Ananya Ray, SDR for the respondents. Learned Counsel for the appellant submits that M/s. M&N Publications are registered with the Registrar of Newspapers for India under the provisions of the Press and Registration of ....

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.... registration was also granted to them." 4. In view of the above observations of the Commissioner in his order it is argued that the requisite condition of the exemption notification has been fulfilled and there is no warrant to deny them the exemption. The learned SDR reiterates the findings arrived at by the Commissioner in his order. We have considered the submissions made before us. Th....