https://www.taxtmi.com/caselaws?id=80901 Captive consumption of single ply strawboard in producing multiple ply strawboard does not attract a second duty levy where both stages remain strawboard under the same tariff entry. Different ply formations do not create a distinct commodity absent a new name, character or use. Duty is attracted at the later stage when the same commodity is further processed within the factory, rather than being imposed twice on the same goods. The duty demand on single ply strawboard was therefore unsustainable, and the departmental challenge failed. en-us Fri, 21 Sep 1990 00:00:00 +0530 Tue, 21 Jun 2011 11:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80901 Captive consumption of single ply strawboard in producing multiple ply strawboard does not attract a second duty levy where both stages remain strawboard under the same tariff entry. Different ply formations do not create a distinct commodity absent a new name, character or use. Duty is attracted at the later stage when the same commodity is further processed within the factory, rather than being imposed twice on the same goods. The duty demand on single ply strawboard was therefore unsustainable, and the departmental challenge failed. Case-Laws Central Excise Fri, 21 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80901