1989 (8) TMI 303

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....i A.S. Sunder Rajan, JDR, for the Respondent. [Order per : G. Sankaran, Sr. Vice-President]. -  We have heard Shri Gopal Prasad, Consultant, for the appellants and Shri A.S. Sunder Rajan, JDR, for the respondent-Collector. 2. The issue arising for determination in the present appeal lies in a narrow compass.  It is whether poster paper manufactured by the appellants was, du....

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....4. The above interpretation of the notification, in our view, is wholly erroneous.  The term "printing and writing paper used in the notification clearly implies printing paper on the one hand and writing paper on the other hand.  If any variety of paper is suitable for both printing and writing, obviously it would be printing and writing paper. However, it does not follow that a pa....