https://www.taxtmi.com/caselaws?id=95333 Bitumenising kraft paper was treated as manufacture, and the resulting product remained excisable under Tariff Item 17(2). The Tribunal regarded the issue as no longer open because the Supreme Court had already held that bitumenised kraft paper is the product of manufacture and is liable to duty. Applying that binding precedent, it rejected the assessee's contrary contention and sustained the Revenue's position on classification and duty liability. en-us Fri, 15 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 12:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95333 Bitumenising kraft paper was treated as manufacture, and the resulting product remained excisable under Tariff Item 17(2). The Tribunal regarded the issue as no longer open because the Supreme Court had already held that bitumenised kraft paper is the product of manufacture and is liable to duty. Applying that binding precedent, it rejected the assessee's contrary contention and sustained the Revenue's position on classification and duty liability. Case-Laws Central Excise Fri, 15 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95333