- (1.) ORDER
(2.) THE appellant manufactures "plastic-coated paper" in respect of which it has already paid duty on the paper as well as the plastic material including the colours used for manufacture of the plastic-coated paper. The question is whether the appellant is entitled to the benefit of exemption from payment of duty granted by Notification No. 68/76-CE dated 16/3/1976. The relevant part of that notification reads as under: JUDGEMENT_232_9_1998Html1.htm THE tribunal has rejected the appellant's claim on the ground that one side of the paper has not been subjected to printing of colours and, therefore, benefit of exemption under the above notification is not available. The correctness of this view is challenged in this appeal. There is no dispute that the goods in question is "plastic-coated paper". That being so, the question is whether there is a further requirement of the plastic-coated paper being subjected to printing of colour on one side thereof. As we construe the above entry in the notification, we think that this additional requirement is not necessary for plastic-coated paper. The plain and reasonable construction of the above-quoted entry is that "imitation flint paper" or "leatherette paper" or "plastic-coated paper" are three types of paper known by these names which do not require the fulfilment of any other condition such as printing of colour on one side thereof for getting the benefit of the exemption under that notification. This further requirement of being subjected to printing of colour on one side is necessary in respect of the converted types of paper commonly known by any other name, that is, a name other than "imitation flint paper" or "leatherette paper" or "plastic- coated paper". The further requirements specified in the words following the expression "by any other name", apply to converted types of paper commonly known by any other name, that is, by a name other than "imitation flint paper" or "leatherette paper" or "plastic-coated paper", but not to any of these three types of paper of which the specific name has been so mentioned. This being so, for the manufacture of plastic-coated paper by the appellant, benefit of exemption from payment of duty under the above notification is available to the appellant. Consequently, the appeal is allowed. The impugned order of the tribunal is set aside.;