Whether laminated non-woven fabrics manufactured out of duty paid non-woven fabrics are again dutiable under Chapter heading 56.03 of the Central Excise Tariff Act, 1985
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Taxability of laminated non woven fabrics: coating that creates a distinct commercially identifiable product attracts excise liability again. The Board holds that when coating/lamination of duty paid non woven fabric produces a finished article with a distinct name, character and use, that emergence constitutes a process of manufacture and the finished coated/laminated fabric is excisable again under the same tariff chapter even if raw material and product fall in the same heading.
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Provisions expressly mentioned in the judgment/order text.
Taxability of laminated non woven fabrics: coating that creates a distinct commercially identifiable product attracts excise liability again.
The Board holds that when coating/lamination of duty paid non woven fabric produces a finished article with a distinct name, character and use, that emergence constitutes a process of manufacture and the finished coated/laminated fabric is excisable again under the same tariff chapter even if raw material and product fall in the same heading.
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