Collector Of Central Excise, ... vs Sunrise Packaging Co., Calcutta

1. The Tribunal has recorded a finding that the bituminous hessian laminated paper is not a different product from the bituminous water proof paper and, therefore, the respondent's products are entitled to the benefit of exemption Notification No. 46 of 1971, dated April 24,1971 as amended by Notification No. 159 of 1978, dated August 26,1978. Obviously, the Tribunal's finding implies that the proportion of hessian in the total product is far below fifty per cent and that in commercial world the product is still known as bituminous water-proof paper. On this basis, we decline to interfere.

2. In view of the above finding, the appeal is dismissed.