https://www.taxtmi.com/caselaws?id=73092 The Appellate Tribunal CEGAT, New Delhi, ruled in a case concerning the classification of waxed paper under the Central Excise Tariff. The Tribunal held that the printed waxed paper, after undergoing the waxing process, should be classified under Item No. 17(2) instead of Item No. 68. It was determined that the waxing process transformed the paper into a distinct commodity, separate from ordinary paper, thus subjecting it to duty under Item No. 17(2). The appeal was dismissed, confirming the classification of the waxed paper under Item No. 17(2) of the Central Excise Tariff. en-us Tue, 26 Feb 1985 00:00:00 +0530 Fri, 27 May 2011 18:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73092 The Appellate Tribunal CEGAT, New Delhi, ruled in a case concerning the classification of waxed paper under the Central Excise Tariff. The Tribunal held that the printed waxed paper, after undergoing the waxing process, should be classified under Item No. 17(2) instead of Item No. 68. It was determined that the waxing process transformed the paper into a distinct commodity, separate from ordinary paper, thus subjecting it to duty under Item No. 17(2). The appeal was dismissed, confirming the classification of the waxed paper under Item No. 17(2) of the Central Excise Tariff. Case-Laws Central Excise Tue, 26 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73092