M/s.Rohit Pulp and Paper Mills Ltd. v. Collector Of Central Excise, Baroda

M/S Nadeem Minerals vs. State of Karnataka & Others

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…

M/S Kanhaiyalal Dudheria vs. State of Karnataka

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…

M/S Lakshminarayana Mining Company vs. State of Karnataka

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…

M/S Garudadhri Impex Pvt. Ltd vs. State of Karnataka

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…

M/S Canara Minerals Private Limited vs. State of Karnataka

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…

Bellary Mining Corporation Ltd vs. State of Karnataka

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…ow particular or specific words in clauses (a) and (b) or, specific words contained in clauses (a) and (b) constitute a category, class or genus. (xii) In the case of M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise, Baroda [(1990) 3 SCC 447 = AIR 1991 SC 754], the point for consideration was, whether “art paper and chromo paper” manufactured from unconventional raw materials were entitled to concessional rate of tax prescribed by the Notification No.25/1984. Those two types of papers fell under category ‘printing and writing paper’ and those two articles also fell under the desc…

M/S. Coastal Paper Ltd vs. Commnr. of Central Excise, Visakhapatnam

…f. Adopting this line of argument, he also submitted that the Notification mentions the word 'rags' simplicitor without any qualifications or exceptions. Therefore, wherever it is found that pulp is from the waste material known as 'rags', the 1 (1990) 3 SCC 447 Civil Appeal No. 4908 of 2005 Page 13 of 27 Page 14 JUDGMENT said product would come in the excepted category. He emphasized that since it could not be denied that waste of gunny bags/jute bags is known as 'rags', if the paper is manufactured from the pulp from the waste of gunny bags/jute bags, the assessee would be disentit…

M/S. Coastal Paper Ltd vs. Commnr. of Central Excise, Visakhapatnam

…f. Adopting this line of argument, he also submitted that the Notification mentions the word 'rags' simplicitor without any qualifications or exceptions. Therefore, wherever it is found that pulp is from the waste material known as 'rags', the 1 (1990) 3 SCC 447 Civil Appeal No. 4908 of 2005 Page 13 of 27 Page 14 JUDGMENT said product would come in the excepted category. He emphasized that since it could not be denied that waste of gunny bags/jute bags is known as 'rags', if the paper is manufactured from the pulp from the waste of gunny bags/jute bags, the assessee would be disentit…