1998 (12) TMI 565

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.... [Order per : Jyoti Balasundaram, Member (J)]. - A duty demand of Rs. 6,15,678/- has been confirmed upon the appellants who are manufacturers of newsprint paper and other varieties of paper on the ground that the Quantity of rejects of newsprint in the financial year 1989-90 exceeded 5% of the total production of newsprint in that financial year and therefore, the benefit of Notification 261/88,....

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....y;heading namely CET sub-heading 4801.10 is not sufficient to hold that even rejects are covered under Notification 60/88, in view of the clear description of goods covered under that Notification as 'newsprint'. Further, the claim of the appellants that in respect of the quantity of 1,95,251 kgs (quantity in excess of 5% rejection), the Registrar of Newspapers had allowed the sale in terms of Not....