9911796707
TMI Blog1996 (5) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... o reach Calcutta from Delhi on account of some urgent affairs. We are unable to accede to the request in the view that we propose to take in this matter. Accordingly, we have heard the learned J.D.R., Shri S.N. Ghosh for the Revenue, Collector. 2. Question involved in this appeal is regarding the scope of expression, Printing and Writing Paper mentioned at Sl. No. 1 of the Table appended to Notification No. 24/84-C.E., dated 1-3-1984. Question is whether this expression is to be read as Printing and/or Writing Paper or it should be read as paper having the qualities of both Printing and Writing . The lower appellate authority has upheld the second reading as aforesaid whereas the stand of the appellant company herein is that it shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s ruled out of the scope of Sl. Nos. 1 to 5 of these Sl. Nos. 2 to 5 are not relevant. Since poster paper does not fall within (i) nor is it any one s case that it falls under (ii) of Sl. No.1, it evidently falls under Sl. No. (iii). In the above view of the matter, the appeal is allowed with consequential relief to the appellants." 4. We also observe that the Assistant Collector had found in favour of the appellants, who had opined, inter alia, as follows :- Further, the Phrase `Printing and Writing Paper as appearing in Serial No. 1 of Notification No. 24/84 does not mean that the paper must be both Printing and Writing Paper. In Notification No. 44/83 the description at Serial No. 12 reads, `Mill Board and Straw Board . But this do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is meant for both `printing and writing and not meaning Printing and/or writing paper . If the expression had meant for both printing paper and writing papers it would have said printing and writing papers . The expression therefore is conjunctive referring to the category of a paper which is to be used for both `printing and writing and not disjunctively to mean printing paper or writing paper . It is clear that the products Ultra Cote Paper, Super Cote Paper, and Chrome Paper are only printing papers and not printing and writing paper and as such it was not correct on the part of the Assistant Collector to give them the benefit of Sl. No. 1 of Notification No. 24/84. They could only have been classified under Sl. No. 4, thereof as c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d it has been held therein that the said expression will cover all types of papers namely, either Printing Paper or Writing Paper or the paper which has both the qualities of printing and writing. 9. We also find that this a plausible reading of the Notification as such. There does not appear to be a plausible reason for distinguishing from the benefit of Notification, Printing and Writing Paper having both the qualities as against the paper which is either printing paper or writing paper . `Printing and `writing are two analogous activities in so far as expression of one s views or disseminating information by means of a script is concerned. It is for this reason, that both expressions are used together. These are synony- mous in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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