Cess on paper: leviable for products from integrated manufacture but not on converter-made waxed paper from market base.

A cess is leviable on paper and paper boards generally and on paper products that emerge from a single integrated manufacturing process; by contrast, cess is not leviable on waxed paper produced by a converter who purchases base paper from the market and applies finishing on his premises, a position taken on the basis of legal advice.

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