Tamil Nadu Newsprint And Papers Limited vs The Appraiser, Appraising Department, ... on 7 September, 1987
4. His plea is that restriction of para 7 cannot be imported into para 6. He, further, pleaded that in case of doubt, the benefit should go to the assessee and cited the case of Tamil Nadu Newsprint v. Appraiser [ 1988 (33) E.L.T. 22]. He pleaded that similar goods had been allowed import by the authorities in other cases. In this connection, he drew our attention to the photo copy of Bill of Entry bearing No. 1-1539 dated 2nd May, 1986. He pleaded that in that case, the goods imported were also PVC insulated tapes. He pleaded that, obviously, a test case has been made out in the case of appellants and the appellants have been selected for special treatment.