https://www.taxtmi.com/caselaws?id=80324 Bituminisation of duty-paid kraft paper was treated as manufacture because it produced a commercially distinct product with a different character, name and use. The Tribunal relied on the Larger Bench view that bituminised paper is a separate marketable commodity, and noted that the process adds strength and impermeability to water. A contrary High Court decision cited by the assessee was not followed because the Larger Bench ruling was binding. The product was therefore held dutiable under Tariff Item 17, and the department's appeal succeeded. en-us Tue, 16 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 11:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80324 Bituminisation of duty-paid kraft paper was treated as manufacture because it produced a commercially distinct product with a different character, name and use. The Tribunal relied on the Larger Bench view that bituminised paper is a separate marketable commodity, and noted that the process adds strength and impermeability to water. A contrary High Court decision cited by the assessee was not followed because the Larger Bench ruling was binding. The product was therefore held dutiable under Tariff Item 17, and the department's appeal succeeded. Case-Laws Central Excise Tue, 16 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80324