1997 (7) TMI 133

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....ich it has already paid duty on the paper as well as the plastic material including the colours used for manufacture of the plastic coated paper. The question is whether the appellant is entitled to the benefit of exemption from payment of duty granted by the Notification No. 68/76, dated March 16, 1976. The relevant part of that Notification reads as under :- "TABLE Sl.No. Description ....

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....fficer that the appropriate duty of excise or additional duty leviable under Section 2A of the Indian Tariff Act, 1934 (32 of 1934), as the case may be, has already been paid in respect of the paper used in their manufacture. (1) (2)   (3) (4)   (iii) .....................     (emphasis added)" The Tribunal has rejected the appellant's claim ....

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.... do not require the fulfilment of any other condition such as printing of colour on one side thereof for getting the benefit of the exemption under that Notification. This further requirement of being subjected to printing of colour on one side is necessary in respect of the converted types of paper commonly known by any other name, that is, a name other than `imitation flint paper' or `leatherett....