https://www.taxtmi.com/caselaws?id=109545 Lamination of cement bonded particle boards did not change their essential character or create a new product; the Tribunal treated the laminated boards as continuing to be cement bonded particle board. As the difference between laminated and un-laminated boards was only a marketing distinction reflected in brand naming, it did not justify a different classification or denial of exemption. The Tribunal also reiterated that not every process amounts to manufacture of new goods. The exemption available to cement bonded particle board was therefore held to extend to the laminated boards. en-us Mon, 16 Jun 2003 00:00:00 +0530 Tue, 10 Apr 2012 17:21:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109545 Lamination of cement bonded particle boards did not change their essential character or create a new product; the Tribunal treated the laminated boards as continuing to be cement bonded particle board. As the difference between laminated and un-laminated boards was only a marketing distinction reflected in brand naming, it did not justify a different classification or denial of exemption. The Tribunal also reiterated that not every process amounts to manufacture of new goods. The exemption available to cement bonded particle board was therefore held to extend to the laminated boards. Case-Laws Central Excise Mon, 16 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109545