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TMI Blog2017 (10) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... i vide S.No.797(E) dated 29/09/1995 declared the respondent s unit as a mill producing News Print and for the purpose of Chapter 48 News Print is defined under Notification No.23/98-CE dated 01/08/1998 as a paper of kind (a) intended for the printing of newspapers and (b) manufactured by a manufacturer of news print specified under Schedule-1 of the newsprint Control Order, 1962, and supplied against a purchase order placed upon such manufacturer by a newspaper, which is registered by the registrar of Newspapers of India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867). During scrutiny of the records, it was noticed that the respondent had sold newsprint papers (4801) without payment of Central Excise duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of newspaper as well as books. However, it is necessary that the papers supplied by the respondent should be used for printing of newspaper. Therefore, it will not fall under the category of news print, accordingly, the paper supplied by the respondents are liable for duty. He placed reliance on the following judgements: a) P.S.V Iyer AIR 1960 Ori 221, 1960 11 STC 608 Orissa b) Express Printing Press 1983 (52) STC 290 (Bom) c) Connaught Plaza Restaurant (P) Ltd. 2012 (286) ELT 0321 (SC) d) Bennett Coleman & Co. & Ors 1993 AIR 106, 1973 SCR (2) 757 e) Notification No.23/98-CE dated 01/08/1998 f) Long Title of the Press and Registration of Books Act, 1867, Preamble, Preliminary on interpretation. 4. On the other hand, Shri M.H. Patil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spapers, and b) Manufactured by a manufacturer of newsprint specified under Schedule 1 of the Newsprint Control Order, 1962 and supplied against a purchase order placed upon such manufacturer by a newspaper which is registered by the Registrar of Newspapers for India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867). 5.1 As per the above definition, the paper should be of a kind, which is intended for printing of newspaper, it is not necessary that such paper should be compulsorily used for printing of newspaper. In the present case there is no dispute that the paper supplied by the respondent is of a kind which can be used for printing of newspaper and the second criteria is that it should be manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the definition of news print as provided under Notification No.23/98-CE dated 01/08/1998. 5.2 Ld. AR strongly argued on the other provision to establish that the news print supplied by the respondent is not a news print as the same was not used for printing of newspaper. In this regard, we find that for the purpose of Central Excise when the news print is clearly defined this will prevail over the term of news print as specified under any other act or law. Therefore, when for the purpose of Chapter 48 news print is defined then only criteria fixed for the news print in the Notification No.23/98-CE dated 01/08/1998 should be considered and there is no need to resort to the interpretation of term news print from any other law. 5.3 As regar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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