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of <h1>Pasting decorative paper on hard board not considered manufacturing under Central Excise Act</h1> <h3>COLLECTOR OF C. EX., BARODA Versus VIPULAM ENTERPRISES (P) LTD.</h3> COLLECTOR OF C. EX., BARODA Versus VIPULAM ENTERPRISES (P) LTD. - 1999 (105) E.L.T. 666 (Tribunal) The Appellate Tribunal CEGAT in New Delhi ruled that pasting decorative papers on hard board does not amount to manufacture under the Central Excise Act. The duty was not required to be levied afresh as the classification of the board did not change even with the paper pasted on it. The appeal by the revenue was dismissed.
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