1996 (12) TMI 53

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...., Excise and Gold (Control) Appellate Tribunal took the view that stencil skin was classifiable under the residuary Tariff Item 68 for the purposes of excise duty and not under Item 17(2) which covers paper and paper board, all sorts, including coated paper. In so doing the Tribunal relied upon a Tariff Advice issued by the Central Board of Excise and Customs on 20-11-1978. The Tariff Advice state....

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...., where it was observed, with reference to the Tariff Advice that dealt with coated paper, that Trade Notices and Tariff Advices were not relevant, as such, in construing items in the Tariff Schedule. A quasi-judicial body exercising quasi-judicial powers was not bound by the directions of the Central Board of Excise & Customs. It was, therefore, submitted by the learned Addl. Solicitor General, t....