https://www.taxtmi.com/caselaws?id=74275 Laminating duty-paid kraft paper with polyethylene was treated as manufacture for central excise purposes because the processing converted the paper into a distinct excisable commodity within the tariff entry for paper subjected to coating or similar treatment. Applying Supreme Court authority on treatment of paper, the Tribunal held that the laminated product remained liable to duty under Tariff Item 17(2). The impugned order was set aside and the appeal succeeded, with the processed laminated paper held exigible to duty. 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=74275 Laminating duty-paid kraft paper with polyethylene was treated as manufacture for central excise purposes because the processing converted the paper into a distinct excisable commodity within the tariff entry for paper subjected to coating or similar treatment. Applying Supreme Court authority on treatment of paper, the Tribunal held that the laminated product remained liable to duty under Tariff Item 17(2). The impugned order was set aside and the appeal succeeded, with the processed laminated paper held exigible to duty. Case-Laws Central Excise Mon, 24 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74275