9911796707
TMI Blog1996 (8) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... r (J)]. The appellants herein filed classification list No. 14/88 in this respect of the product `Offset plate of papers and classified the same under Heading 4809.90 and claimed the benefit of Notification 44/86 dated 10-2-1986 as amended. The benefit of the Notification was denied by both authorities below on the ground that the item was coated paper excluded from the benefit of the Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - per Mertic Tonne. Certain paper and paper boards have been excluded from the benefit of the Notification. We are here concerned with clause (iii) and (iv) of the exclusion clause (iii) covers coated paper (including waxed paper) and paper of a substance not exceeding 25 grams per square meter [other than those specified at (1) above]; and clause (iv) covers, glassine paper, cigarette tissue and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants product falls under 48.09, this is a type of copying or transfer paper. This being the position, in the absence of exclusion of transfer paper for offset plates from clause (vi) of the proviso to the Notification, we are of the view that all types of transfer papers, including transfer papers for offset plates would be excluded from the benefit of Notification. We therefore, hold t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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