In so doing the Tribunal relied upon a Tariff Advice issued by the Central Board of Excise and Customs on 20 11 1978.
P. Bharucha, J. The Customs, Excise and Gold Control Appellate Tribunal took the view that stencil skin was classifiable under the residuary Tariff Item 68 for the purposes of excise duty and number under Item 17 2 which companyers paper and paper board, all sorts, including companyted paper.
