https://www.taxtmi.com/caselaws?id=73286 Bituminised kraft paper was treated as continuing to fall within the expression "kraft paper" for the purposes of a carton exemption notification. The lamination and bonding involved in manufacturing corrugated cartons did not take the finished cartons outside the scope of cartons made out of kraft paper, because such processing was regarded as part of the necessary manufacturing sequence. The discussion also notes that the bitumen used as part of the bituminisation process did not alter the exemption analysis on the facts, and the cartons remained eligible for exemption where the specified duty-paid raw material was used. en-us Tue, 22 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 17:46:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73286 Bituminised kraft paper was treated as continuing to fall within the expression "kraft paper" for the purposes of a carton exemption notification. The lamination and bonding involved in manufacturing corrugated cartons did not take the finished cartons outside the scope of cartons made out of kraft paper, because such processing was regarded as part of the necessary manufacturing sequence. The discussion also notes that the bitumen used as part of the bituminisation process did not alter the exemption analysis on the facts, and the cartons remained eligible for exemption where the specified duty-paid raw material was used. Case-Laws Central Excise Tue, 22 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73286