1981 (8) TMI 221

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..... e of personal hearing. 2. The facts of the case are that the petitioners receive rolls of paper from manufacturers of paper. The paper is printed with the required design and then waxed. The waxed paper is wound in rolls and then slit into smaller rolls. The Appellate Collector has upheld the order-in-original by which it was held that the waxed paper is classifiable under Tariff Item 17(2) of .....

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..... se Tariff covers papers board and all other kinds of papers (including paper or paper boards which have been subjected to various treatments such as coating, impregnating, corrugation, creping and design printing) not elsewhere specified. It is wide in its scope. It is not disputed that the paper is waxed and thereafter cleared for sale. Government consider that the goods under consideration would .....

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