https://www.taxtmi.com/caselaws?id=80423 Gummed paper was treated as falling within Tariff Item 17(2), and the exemption notification for gummed paper supported that classification. Slitting the duty-paid paper into narrower strips or tapes was held to be only a change in physical dimensions and not manufacture, because no new commercially distinct article emerged. Tariff Item 60, covering adhesive tapes, could not apply merely because the paper had been slit, as that entry presupposes manufacture and was treated as residuary in character. The goods therefore remained classifiable under Tariff Item 17(2), not Tariff Item 60, with consequential relief. en-us Tue, 23 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 17:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80423 Gummed paper was treated as falling within Tariff Item 17(2), and the exemption notification for gummed paper supported that classification. Slitting the duty-paid paper into narrower strips or tapes was held to be only a change in physical dimensions and not manufacture, because no new commercially distinct article emerged. Tariff Item 60, covering adhesive tapes, could not apply merely because the paper had been slit, as that entry presupposes manufacture and was treated as residuary in character. The goods therefore remained classifiable under Tariff Item 17(2), not Tariff Item 60, with consequential relief. Case-Laws Central Excise Tue, 23 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80423