https://www.taxtmi.com/caselaws?id=80324 The Appellate Tribunal CEGAT, New Delhi, in a dispute over the liability of Bituminised waterproof paper to Central Excise duty, held that the process of bituminisation of kraft paper constituted manufacturing, contrary to the Bombay High Court's ruling. The Tribunal found the decision of the Larger Bench binding, classifying bituminised paper as a distinct commodity attracting duty liability. Consequently, the Collector (Appeals) order was set aside, and the department's appeal was allowed. 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 The Appellate Tribunal CEGAT, New Delhi, in a dispute over the liability of Bituminised waterproof paper to Central Excise duty, held that the process of bituminisation of kraft paper constituted manufacturing, contrary to the Bombay High Court's ruling. The Tribunal found the decision of the Larger Bench binding, classifying bituminised paper as a distinct commodity attracting duty liability. Consequently, the Collector (Appeals) order was set aside, and the department's appeal was allowed. Case-Laws Central Excise Tue, 16 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80324