2009 (5) TMI 742

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....llant. None, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue is in appeal against the order of the Commissioner (Appeals) extending the benefit of exemption in terms of Notification No. 23/98, dated 1-8-98 to the respondents herein who are producers of newsprint. According to the Revenue, the exemption will be available only to Unit I of the respondent ....

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....apers for India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867)." The paper mills are required to fulfill two conditions to avail of the benefit of the notification - (1) the mill must be intended for the printing of newspaper that means newsprint which is intended for printing of newspaper and (2) the manufacturer of newsprint has to be specified under Schedu....