https://www.taxtmi.com/caselaws?id=74274 Duty-paid kraft paper laminated with polyethylene is treated as a commercially distinct processed product, so the laminating activity constitutes manufacture for central excise purposes. Applying prior precedent on treated paper, the laminated goods fall within the tariff entry for paper subjected to treatment and are not the same goods for excise purposes. The resulting product is therefore liable to central excise duty again under Tariff Item 17(2). en-us Mon, 24 Oct 1988 00:00:00 +0530 Tue, 07 Jun 2011 17:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74274 Duty-paid kraft paper laminated with polyethylene is treated as a commercially distinct processed product, so the laminating activity constitutes manufacture for central excise purposes. Applying prior precedent on treated paper, the laminated goods fall within the tariff entry for paper subjected to treatment and are not the same goods for excise purposes. The resulting product is therefore liable to central excise duty again under Tariff Item 17(2). Case-Laws Central Excise Mon, 24 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74274