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TMI Blog2001 (12) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... K.K. Bhatia, Member (T)]. The appellants manufactured Newsprints and other types of paper falling under Chapter 48. During the months of November, 1997 and December, 1997 and again from January, 1998 to March, 1998, they supplied the newsprints falling under sub-heading No. 4801.00 attracting nil rate of duty to M/s. M N Publication Ltd. which was used for printing GETIT Yellow Pages . Thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Law but in common trade parlance, newspaper is a publication which must contain news which is not the case here. He further observed that a telephone directory is a periodical publication but it cannot be termed as a newspaper, as no news is available in a telephone directory as such. He also observed that GETIT Yellow Pages cannot be termed as a telephone directory even as it contains in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the impugned order of the Commissioner. We have heard Shri C. Harishankar, Advocate for the appellants and Ms. Ananya Ray, SDR for the respondents. Learned Counsel for the appellant submits that M/s. M N Publications are registered with the Registrar of Newspapers for India under the provisions of the Press and Registration of Books Act, 1967. Learned Counsel drew the attention of the Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observations of the Commissioner in his order it is argued that the requisite condition of the exemption notification has been fulfilled and there is no warrant to deny them the exemption. The learned SDR reiterates the findings arrived at by the Commissioner in his order. We have considered the submissions made before us. The only condition for granting the exemption under the above extracted no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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