https://www.taxtmi.com/caselaws?id=72090 Printing on duty-paid aluminium foils did not attract a fresh central excise levy where the foils had already suffered duty under the same tariff item. The item itself covered foils whether embossed, cut, perforated, coated, printed or backed, so printing did not change their tariff identity or move them into a new excise head. The governing principle was that duty cannot be recovered again on the same goods merely because they undergo a further process while remaining within the same tariff classification. On that basis, the demand, penalty, confiscation and redemption fine were unsustainable. en-us Mon, 30 Sep 1985 00:00:00 +0530 Wed, 11 May 2011 17:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72090 Printing on duty-paid aluminium foils did not attract a fresh central excise levy where the foils had already suffered duty under the same tariff item. The item itself covered foils whether embossed, cut, perforated, coated, printed or backed, so printing did not change their tariff identity or move them into a new excise head. The governing principle was that duty cannot be recovered again on the same goods merely because they undergo a further process while remaining within the same tariff classification. On that basis, the demand, penalty, confiscation and redemption fine were unsustainable. Case-Laws Central Excise Mon, 30 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72090