Coated Paper

Coated paper, 'coated paper' in the second proviso refers only to coated paper used for industrial purposes and not to coated varieties of printing and writing paper, Rohit Pulp and Paper Mills Ltd. v. C.C.E., AIR 1991 SC 754 (763). [Central Excise and Salt Act, (1 of 1944), Sch. I, Item 17(1), Notification 24 of 1984, 25 of 1984 and 45 of 1985]