Printing carried on the manufactured paper is not liable to excise duty

GST/EXCISE/ST/VAT: Where assessee received base paper in roll form from principal and carried out printing activities thereon and claimed that printed paper was classifiable under Heading No. 4911 99 90 and it was not liable to pay duty on its clearance; whereas Adjudicating Authority held that printed paper was classifiable under Heading No. 4811 90 99 and demanded duty from assessee, even if printed paper was classifiable under Heading No. 4811 90 99 or under Heading No. 4911 99 90, assessee w

from www.taxmann.com Latest Case Laws https://ift.tt/2YV9waf