1981 (7) TMI 76 - CGOVT - Central Excise

Summary

The Government of India revised the case regarding the classification of cream wove and maplitho papers used for printing excise banderols. The petitioners argued that the papers should be classified as printing and writing papers, not under a different category. The government agreed with the petitioners, stating that the papers are chargeable under sub-item 3 of Item 17 of the Central Excises and Salt Act, 1944. The order-in-appeal was set aside, and the revision application was allowed in favor of the petitioner.