1981 (7) TMI 242 - CGOVT - Central Excise

Summary

The Government of India considered the classification of tracing paper under Central Excise Tariff. The petitioners argued that tracing paper should be classified as printing and writing paper, but the Government disagreed. They stated that tracing paper is not known in the trade as printing and writing paper, so it cannot be classified as such for Central Excise purposes. The revision application was rejected. (Case citation: 1981 (7) TMI 242 - GOVERNMENT OF INDIA)