https://www.taxtmi.com/caselaws?id=86124 The Appellate Tribunal CEGAT, Madras, dismissed the appeal regarding the classification of Telex/Teleprinter Paper rolls under the Central Excise Tariff Act, 1985. The Tribunal held that the conversion of writing and printing paper into teleprinter rolls and tapes constitutes a process of manufacture. It was determined that these items are distinct commodities with specific identities and uses, falling outside the scope of claimed duty exemptions. The decision was based on the finding that teleprinter rolls and tapes are separate items from the base paper, recognized in the market by their unique names and characteristics. en-us Wed, 07 Aug 1996 00:00:00 +0530 Wed, 10 Aug 2011 13:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86124 The Appellate Tribunal CEGAT, Madras, dismissed the appeal regarding the classification of Telex/Teleprinter Paper rolls under the Central Excise Tariff Act, 1985. The Tribunal held that the conversion of writing and printing paper into teleprinter rolls and tapes constitutes a process of manufacture. It was determined that these items are distinct commodities with specific identities and uses, falling outside the scope of claimed duty exemptions. The decision was based on the finding that teleprinter rolls and tapes are separate items from the base paper, recognized in the market by their unique names and characteristics. Case-Laws Central Excise Wed, 07 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86124