https://www.taxtmi.com/caselaws?id=89432 Pasting decorative paper on hard board was treated as not amounting to manufacture under section 2(f) of the Central Excise Act, 1944, because the board continued to fall within the same tariff classification after the treatment. The chapter note and HSN guidance supported the view that classification did not change merely by covering the board with paper, and the claim that a distinct commercially known product emerged was not proved by traders' affidavits or expert evidence. The departmental challenge failed, and the lower appellate authority's order was sustained. en-us Mon, 09 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 10:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89432 Pasting decorative paper on hard board was treated as not amounting to manufacture under section 2(f) of the Central Excise Act, 1944, because the board continued to fall within the same tariff classification after the treatment. The chapter note and HSN guidance supported the view that classification did not change merely by covering the board with paper, and the claim that a distinct commercially known product emerged was not proved by traders' affidavits or expert evidence. The departmental challenge failed, and the lower appellate authority's order was sustained. Case-Laws Central Excise Mon, 09 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89432