Court Upholds Duty on Converting Base Paper to Tracing Paper

The revision application was rejected, and the Order-In-Appeal upholding that converting base paper into tracing paper constitutes manufacturing and is subject to duty was upheld by the Court. The petitioner is required to provide evidence of duty payment on the base paper for duty set off.

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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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