Teleprinter rolls made from duty-paid paper were treated as not attracting further excise duty under Tariff Item 17(1).

Teleprinter rolls made from printing and writing paper that had already borne duty were treated as not liable to further excise duty under Tariff Item 17(1). The controversy was not examined on merits because the Central Board of Excise and Customs had already clarified that such rolls would not suffer additional duty when manufactured from duty-paid paper. On that basis, no further adjudication was considered necessary, and the operative position stated was that no additional excise duty applied.

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Issues: Whether teleprinter rolls manufactured out of duty-paid printing paper attract further excise duty under Tariff Item 17(1) of the Central Excise Tariff.

Analysis: The controversy was not examined on merits because the Central Board of Excise and Customs had already clarified that teleprinter rolls falling under Item 17(1) would not suffer additional duty if made from printing and writing paper that had already borne duty. On that basis, the Court held that no further adjudication on the merits was necessary.

Conclusion: Teleprinter rolls manufactured out of duty-paid printing paper do not attract further excise duty.

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