1989 (8) TMI 303

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..... Sr. Vice-President]. We have heard Shri Gopal Prasad, Consultant, for the appellants and Shri A.S. Sunder Rajan, JDR, for the respondent-Collector. 2. The issue arising for determination in the present appeal lies in a narrow compass. It is whether poster paper manufactured by the appellants was, during the material time (effective 17-3-85) chargeable to excise duty under Sl. No. 1(iii) .....

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..... writing paper used in the notification clearly implies printing paper on the one hand and writing paper on the other hand. If any variety of paper is suitable for both printing and writing, obviously it would be printing and writing paper. However, it does not follow that a paper which is used only for printing and not also for writing will not fall within the ambit of the expression printing an .....

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