Adhesive pads in the form of pads for noting messages and having self adhesive properties only on top are classifiable under sub-heading 4820.90 of Customs Tariff Act, 1975. - Commissioner v. Muller Enterprises - 1999 (112) E.L.T. 729 (Tribunal).

Art board coated on both sides can be considered as paste board or multi-layered paper board eligible for concessional rate of duty under Notification 341/76-Cus. As amended. - Collector v. Kamal Traders - 1991 (52) E.L.T. 43 (Tribunal).

Art paper both sides coated and of 210 GSM i.e. well below 225 GSM is treatable as printing and writing paper, and not paper board, entitled to benefit of exemption under Notification No. 341/76-Cus., dated 2-8-1976. - Collector v. Shah Paper & Co.- 1991 (52) E.L.T. 246 (Tribunal).

Baryta Coated Raw Base Paper is classified as writing or printing paper under Heading 4810.11 and 4810.12 of Customs Tariff Act, 1975 and eligible for exemption under Notification No. 55/86-Cus., dated 17-2-1986. - New India Industries Ltd. v. Collector - 1993 (68) E.L.T. 577 (Tri.).

Books - Record Book about child to be filled in by parents etc. is diary classifiable under Heading 48.20 of Customs Tariff Act, 1975. - Variety Book Depot v. Collector - 1991 (51) E.L.T. 349 (Tribunal).

Document Raw Base Paper between 25 GSM and 180 GSM usable as printing and writing paper eligible for benefit of Notification No. 55/86-Cus. as amended by Notification No. 291/87-Cus., dated 11-8-1987 - Sub-heading 4802.20 of Customs Tariff Act, 1975. - Collector v. New India Industries Ltd. - 1990 (47) E.L.T. 83 (Tribunal).

Document Raw Base Paper or Uncoated Document Base Paper is eligible for exemption under Notification No. 55/86-Cus. - New India Industries Ltd. v. Collector - 1994 (73) E.L.T. 723 (Tribunal). (Larger Bench) over-ruling 1994 (69) E.L.T. 383 (Tribunal).

Film laminate being thin film made of electrolytic paste on a special carrier paper is impregnated or coated paper hence is classifiable under Heading 48.01/21(1) of Customs Tariff Act, 1975.- Collector v. Union Carbide India Ltd. - 1994 (71) E.L.T. 962 (Tribunal).

Insulating paper - Class E. - See under CHAPTER 39.

Paper imported having no printing on it visible to naked eye nor having any invisible printing is classifiable under sub-heading 4809.90 of Customs Tariff Act, 1975.-Etcho Process International v. Commissioner - 2000 (115) E.L.T. 132 (Tribunal).

Presspahn paper. - As per the technical specifications contained in ISI Standards, British Standards etc. presspahn paper is electrical grade insulation paper, whole thickness ranges from 0.10mm to 0.50mm. In the absence of statutory demarcation between the thickness of "paper" and "Board" the trade practice has to be taken into consideration. In the instant case thickness of imported paper is 0.18mm to 0.40mm. The goods in question are, therefore, entitled to the exemption under Notification No. 37/78-Cus., dated 1-3-1978.-Sunrise Electric Corporation v. Collector - 1983 (13) E.L.T. 1038 (Tribunal).

Tetrapack Aseptic packaging material containing 265, 18 and 103 GSM of paper, aluminium foil and LD polyethylene respectively is correctly classifiable under Heading 48.11/4811.29, and not under Chapter 39 or 76 of Customs Tariff Act, 1975 - Notification No. 125/86-Cus. not attracted. Interpretative Rule 3(a).- National Dairy Development Board v. Collector - 1992(59) E.L.T. 565 (Tribunal).

Thermal printing paper, a coated paper with a width exceeding 15 cms, is classifiable under sub-Heading 4811.90, and not 48.23 of Customs Tariff Act, 1975. - Cosmos Enterprises v. Collector - 1992 (61) E.L.T. 754 (Tribunal) and Collector v. V.I. Office Equipment P. Ltd. - 1994 (74) E.L.T. 622 (Tribunal).

Unused rolls of tele-type paper and boxes or rolls of bond paper and not waste paper are classifiable under residuary of sub-heading 4802.60 and not under Heading 47.07 of Customs Tariff Act, 1975. Benefit of exemption Notification No. 219/84 not available. - Cauvery Papers Ltd. v. Collector - 1993 (65) E.L.T. 234 (Tri.).