1977 (12) TMI 31

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....personal hearing and have examined the records of the case. Government observed that the petitioners manufacture P.V.C. laminated paper out of duty paid paper. It has been contended that laminated paper remains a paper only and does not attract duty under Tariff Item 17 against. In the alternative it has been contended that the said wall paper should be classified as an article made out of plastic....

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....minated paper is in fact a variety of coated paper only. Government however, observe in this connection that the provisions of Notification No. 27/74-C.E., dated 1-3-1974 are applicable to the laminated paper in question and all other corresponding notifications would equally apply. Under these notification converted types of papers as specified under the notification are exempt from payment of du....