1997 (1) TMI 169

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..... P. Gulati, Vice President]. The issue in the appeal relates to the eligibility of the Chromo Art Board which has been on test found to be Chromo Art Paper to the benefit of Notification No. 49/87, dated 1-3-1987. 2. The learned Collector Appeals in his order has observed that the appellants procure duty base paper and converted into Chromo Art Paper and that the Chemical Examiner has opine .....

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..... list separately for the goods in question under two categories (i.e.) grammage upto 225 gms. as paper and beyond that as Board. He has pleaded that the sample drawn was in respect of item which was described as Board and therefore benefit of notification should not have been allowed. The ground taken before us is that Chromo Art Paper and Chromo Art Board are one and the same item of goods while i .....

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..... y treated in terms of the notification. We find force in the plea of the learned Consultant and hold that the learned lower authority has rightly allowed the benefit of notification taking into consideration the test results of the Chemical Examiner and going by the wording of the notification which distinguishes between Paper and Board. The appeal of the revenue is therefore dismissed. - - Tax .....

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