1981 (7) TMI 76

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....e considered the points raised in the revision applications those urged at the time of personal hearing and have examined the records of the case. 2. Government observe that the petitioners inter alia manufactured mottled varieties of cream wove and maplitho papers which were used for printing excise banderols for matches at the Government Printing Press at Nasik. Whereas the lower authority ha....

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....as to be used for a specific purpose. According to the petitioners banderol paper is covered by the definition of printing paper as defined by the Tariff Commission in its report on the 'Fair Ex-works and Fair selling prices of paper and pulp, (1959), and therefore, the impugned paper which was used as banderol paper ought to be classified as writing and printing paper. 4. The petitioners have ....

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....and writing paper for the purposes of Central Excise classification, since they have been used for the purposes of printing. In this context, the opinion given by the Director, Maharashtra State Khadi and Village Industry cited by the petitioner makes its clear that the product is nothing but printing and writing paper and that supports the petitioners contention. 6. In view of the above and th....