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of <h1>Court Upholds Duty on Converting Base Paper to Tracing Paper</h1> <h3>IN RE : MAHALAXMI TRACING PAPER MILL</h3> The revision application was rejected, and the Order-In-Appeal upholding that converting base paper into tracing paper constitutes manufacturing and is ... - The Government considered the revision application and upheld that converting base paper into tracing paper constitutes manufacturing, making it subject to duty. The petitioner must show proof of duty payment on base paper for duty set off. The Order-In-Appeal was upheld, and the revision application was rejected.
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