https://www.taxtmi.com/caselaws?id=97390 Packing and wrapping paper separately specified in the Central Excise Tariff remained liable to excise duty when used within the factory for wrapping other paper, because duty under excise law attached to excisable goods and not to trade practice. Rule 9, as retrospectively amended by Notification No. 20/82 read with Section 51 of the Finance Act, 1982, deemed goods consumed or utilised within the factory for manufacture or packing of another commodity to have been removed immediately before such use. That retrospective deeming provision answered the objection to levy at the in-factory stage, and the demand for differential duty was sustainable. The limitation challenge and other offsetting objections did not defeat enforceability of the demand. en-us Sun, 10 Oct 1993 00:00:00 +0530 Mon, 16 Jan 2012 14:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97390 Packing and wrapping paper separately specified in the Central Excise Tariff remained liable to excise duty when used within the factory for wrapping other paper, because duty under excise law attached to excisable goods and not to trade practice. Rule 9, as retrospectively amended by Notification No. 20/82 read with Section 51 of the Finance Act, 1982, deemed goods consumed or utilised within the factory for manufacture or packing of another commodity to have been removed immediately before such use. That retrospective deeming provision answered the objection to levy at the in-factory stage, and the demand for differential duty was sustainable. The limitation challenge and other offsetting objections did not defeat enforceability of the demand. Case-Laws Central Excise Sun, 10 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97390