https://www.taxtmi.com/caselaws?id=72167 Printed aluminium foils that had already suffered duty under Item 27(c) of the Central Excise Tariff were not liable to a second levy merely because they were printed or coated, since the same tariff entry already covered foils in those treated forms. The text states that the decisive tariff test was whether duty had already been discharged under the relevant head, and an unchanged entry did not support reimposition of duty on the same goods after further processing. It also distinguishes Empire Industries, explaining that it concerned retrospective amendment of the manufacture definition and substituted tariff items for textile fabrics, and did not authorise a second levy under an unchanged tariff entry. en-us Thu, 26 Dec 1985 00:00:00 +0530 Thu, 12 May 2011 17:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72167 Printed aluminium foils that had already suffered duty under Item 27(c) of the Central Excise Tariff were not liable to a second levy merely because they were printed or coated, since the same tariff entry already covered foils in those treated forms. The text states that the decisive tariff test was whether duty had already been discharged under the relevant head, and an unchanged entry did not support reimposition of duty on the same goods after further processing. It also distinguishes Empire Industries, explaining that it concerned retrospective amendment of the manufacture definition and substituted tariff items for textile fabrics, and did not authorise a second levy under an unchanged tariff entry. Case-Laws Central Excise Thu, 26 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72167