tariff item 17(2) covered paper board and all other kinds of paper (including paper or paper boards which have been subjected to various treatment ... types of paper have been described as paper "commonly known as imitation flint paper or leatherette paper or plastic coated paper
submitted that the product is in fact a wall covering not a wall paper. As regards the decision in the Bhor Industries Limited (supra ... increases beyond the paper content it becomes a plastic product instead of a paper product.
10. Admittedly decorative papers include wall paper. Wall paper
printing and writing paper (other than poster paper);
(2) Paper board and all other kinds of paper (including paper or paper boards which have been ... paper or limitation leatherette paper or limitation plastic coated paper etc. Moreover the exemption under Notification No, 63/82 is applicable to paper and paper
diverse. They include, posters, banknotes,
telephone directories, postage stamps, record sleeves, wall papers,
cartons, plastic containers and many other forms of packaging."
Similarly, Victors
They include posters, bank-notes, telephone directories, postage stamps, record sleeves, wall papers, cartons, plastic containers and many other forms of packaging
diverse. They include posters, banknotes, telephone directories, postage stamps, record sleeves, wall papers, cartons, plastic containers and many other forms of" packaging
residential complex such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing
Chambers's Twentieth Century Dictionary); "definite quantity (of wall-paper 12 yds., of muslin 10 yds., etc.) in which the thing is made
lacquers, distempers and emulsion paints, also for paper colouring and coating, wall-paper and as a whitening agen t (laundry blue) and in rubber, plastics
Samnae Ltd., emulsion grade PVC resin is used in leather cloth, wall paper and flooring, cellular vinyl leather cloth, dip slush and rotational moulding
