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<h1>Paper Mill Coating Solutions for Internal Use Not Excisable, Clarifies Circular Citing Supreme Court Rulings.</h1> A doubt arose regarding whether coating solutions or pastes prepared by paper mills for internal use in paper manufacturing should be considered excisable goods. These solutions, made from materials like china clay and acrylic emulsion, have a short shelf-life and are not marketed. Based on the Supreme Court's rulings in the Union Carbide and Bhor Industries cases, such solutions are not deemed excisable goods. The circular advises that this interpretation should be communicated to relevant field formations and trade interests, and any pending assessments should be finalized accordingly.