2007 (2) TMI 416

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...., for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After rejecting the stay petition filed by the Revenue we proceed to decide the appeal itself. 2. After hearing both sides we find that the respondents are engaged in the manufacture of news-print. They claimed classification of the same under Heading 4801.00, which prescribe nil rate of duty. However, the Respondents ....

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....ter 48 defines 'newsprint' as newsprint defined by the Central Government by Notification published in official gazette. Notification No. 23/98-C.E., dated 1-8-98 defines newsprint for the purpose of Chapter 48 as under :- "In exercise of the power conferred by Note 3 to Chapter 48 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the Central Government, hereby defines 'newsprin....

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....id condition of definition of newsprint as prescribed in Notification No. 23/98-Cus., dated 1-8-98 read with Chapter Note 3 to Chapter 48, their clearances to such customers cannot be held to be clearances of newsprint. As such tariff rate of nil duty was not applicable to them in respect of such clearances. Duty, as such has been correctly paid by them @ 8% in terms of Notification No. 6/2003. Th....