- (1.) The tribunal has recorded a finding that the bituminised hessian laminated paper is not a different product from the bituminised waterproof paper and, therefore, the respondent's products are entitled to the benefit of exemption Notification No. 46 of 1971 dated 24/4/1971 as amended by Notification No. 159 of 1978 dated 26/8/1978. 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 bituminised waterproof paper. On this basis, we decline to interfere.
(2.) In view of the above finding, the appeal is dismissed.;