https://www.taxtmi.com/caselaws?id=80086 Slitting, pleating and cutting impregnated filter paper did not amount to manufacture because the operations did not create a new commercial commodity with a different name, character or use; the material remained filter paper for filtration. On that basis, the converted goods were not classifiable as articles of paper under sub-heading 4818.90, and classification under the entry for paper cut to size or shape was more appropriate. As no manufacture was found, the duty demand and penalty were unsustainable, and the appeals succeeded with consequential relief. en-us Wed, 20 Sep 1989 00:00:00 +0530 Tue, 14 Jun 2011 16:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80086 Slitting, pleating and cutting impregnated filter paper did not amount to manufacture because the operations did not create a new commercial commodity with a different name, character or use; the material remained filter paper for filtration. On that basis, the converted goods were not classifiable as articles of paper under sub-heading 4818.90, and classification under the entry for paper cut to size or shape was more appropriate. As no manufacture was found, the duty demand and penalty were unsustainable, and the appeals succeeded with consequential relief. Case-Laws Central Excise Wed, 20 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80086