1. Cast coated chrome art paper of a substance below 180 gms is classifiable as paper under H. 48.01/21(3) and not as board. 1983 ECR 257D (T).

2. Presspahan paper is electrical grade insulation paper entitled to the benefit of exemption Notification No. 37/78-Cus. dt. 1.3.1978. "Paper" and "Board" not being clearly demarcated in the tariff and the notification, the terms must be construed with

3. Matrix Board Stereo Flongs in sheet form fall under H. 48.01/21 for levy of basic customs duty and Item 17 CET for levy of C.V. duty. 1983 ECR 1759D (T).

4. Medical Reagents, "Diastix" and "Uristix" are impregnated paper classifiable under H. 48.01/21. 1983 ECR 1535D (T).

5. Art Paper—ISI Glossary, CCCN Explanatory Notes and authoritative books determine classification of art paper as "other printing and writing paper" under H. 48.01/21(3). CCCN classification not relevant when no similar provision in CTA. 1986 (9) ECR

6. Cartridge paper of substance 150 gsm is correctly classifiable as other printing and writing paper under H. 48.01/21(3) which is more specific than the residuary sub-heading (1). 1987 (13) ECR 1085 (T).

7. Art paper is "other printing paper" under H. 48.01/21(3). 1989 (23) ECR 90 (T).

8. Cartridge paper (white) falls under H. 48.01/21(3). 1989 (24) ECR 657 (T).

9. Cartridge paper (white) of over 85 gsm falls under H. 48.01/21(3) and CET Item 17(1) for CVD. 1989 (24) ECR 727 (T).

10. Coated art printing paper of GSM below 225 is printing and writing paper, not paperboard; hence exempt under Notfn. 341/76-Cus. 1991 (33) ECR 469 (T).

11. Paper—import in compressed bales indicates that goods were waste paper, as claimed, because printing and writing paper is imported in rolls. Exemption under Notfn. 219/84-Cus. permissible subject to fulfilment of end use condition. 1991 (33) ECR 677

12. Publication "Our Baby"s First Seven Years" being a record book is a diary falling under H. 48.20. ITC classification not binding for Customs Tariff. 1991 (34) ECR 392 (T).

13. Tetra Pack Aseptic Packaging Materials are composite goods in which paper content predominates; therefore classifiable under CTA: SH. 4811.29. 1992 (38) ECR 550 (T).

14. Paper (coated)—Thermal Printing paper of width greater than 15 cm. falls under CTA: SH. 4811.90. 1992 (41) ECR 185 (T).

15. Cardboard white of Brazilian origin falls under CTA: 4805.90. 1993 (47) ECR 141 (T).

16. Unused rolls of teletype paper/bond paper is not waste. These fall under residuary item CTA: SH. 4802.60 not 47.07. 1993 (47) ECR 449 (T).

17. Thermal Paper—Classification—Thermal paper being coated with organic/inorganic material is classifiable under CTA SH. 4811.90 and not H. 37.03. 1994 (55) ECR 582 (T).

18. Paper impregnated with plastic to provide electrical grade insulation during the relevant period was classifiable under CTA H. 39.01/06 in view of Note (e) to Chapter 48. 1995 (58) ECR 581 (SC).

19. Adhesive Pads—Import Policy, 1992-97—Adhesive Pads for noting messages and having self-adhesive properties only on the top—The goods in question were correctly classifiable under CTA: SH. 4820.90, and being consumer goods under SH. 4829000.10 of the Import (Control) classification; their import is permissible under special import licence—Impugned order remanding the matter to the original authority for examining the import licence requirement upheld. 1999 (85) ECR 412 (T).