1981 (7) TMI 242

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..... - Government have considered carefully the submissions made by the petitioners' advocate at the time of personal hearing. The issue before the Govt. is whether tracing paper is classifiable as printing and writing paper, within the meaning of Entry 17(1) of the Central Excise Tariff or as 'other papers' falling under Item 17(23) ibid. The lower authorities have not accepted the petitioners conte....

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....given tracing paper by the dealer concerned. Government think that clinches the issue. The test laid down by the Supreme Court for the classification of the impugned goods in the trade is how the particular item is known in the trade parlance and that is how it should be classified for purposes of levy of Central Excise duty. Since in the particular case it is not known to the trade as a variety o....