2004 (8) TMI 454

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....hri Sampath, Advocate, for the Respondent. [Order per : K.C. Mamgain, Member (T)]. - This appeal is filed by the Revenue against the Order-in-Appeal No. 250/2003-C.E., dated 25-8-2003, passed by the Commissioner of Customs & Central Excise (Appeals), Cochin. 2. Shri P.M. Saleem, ld. SDR appearing for the Revenue pleaded that uncoated white cover paper manufactured by the Respondents ....

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....4802.10. He pleaded that to classify the product under sub-heading 4802.10, three conditions are required to be satisfied, that is - (a)     GSM should be below 180. (b)     It should be uncoated paper and paper board of kind used for writing, printing or other graphic purposes. (c)     It should be for writing or printing of pap....

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.... (i)      Vapi Paper Mills Ltd. v. Collector Central Excise - 1993 (67) E.L.T. 109. (ii)    Commissioner of Customs v. Ranka Enterprises - 2003 (159) E.L.T. 454. (iii)   Laxmi Board & Paper Mills v. CCE - 1993 (68) E.L.T. 857. (iv)   New India Industries Ltd. v. CCE - 1994 (73) E.L.T. 723. He stated that classification has ....

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....ated paper and use of such paper is to cover text books of the Government of Kerala. Sub-heading 4802.10 applies only to writing or printing paper manufactured from pulp and supplied directly from the factory of its manufacture against a purchase order and placed upon the manufacturer by a State Textbook Publication Corporation or Board. It is not in dispute that it is cover paper for printing of ....