Abstract : CG issued a notification on 1st Mar 1981 under Customs Act 1962 through which CG imposed import duty on newsprint under Customs Tarif Act 1975 and auxiliary duty on newsprint (additional duty) under Finance Art 1981. Prior to this notification, no such taxes were there and newsprint had enjoyed exemption from customs duty.
CG through the notification classified newspapers into small, medium and large newspapers. Validity of notification was challenged.
