https://www.taxtmi.com/caselaws?id=116595 Goods manufactured by bonding paper with HDPE fabric using liquid LDPE and then passing the product through rollers under pressure were treated as goods "compressed together in one or more operations" and therefore fell within the exclusion from concessional duty under the relevant exemption notifications. The denial of concessional duty under Notifications No. 20/94-C.E. and 18/95-C.E. was upheld. Where duty had been confirmed on the entire realisation, however, the duty demand had to be reworked after extending cum-duty benefit. The matter was remanded to the adjudicating authority solely for re-quantification of the demand on that basis. en-us Mon, 19 Sep 2005 00:00:00 +0530 Wed, 13 Jun 2012 18:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116595 Goods manufactured by bonding paper with HDPE fabric using liquid LDPE and then passing the product through rollers under pressure were treated as goods "compressed together in one or more operations" and therefore fell within the exclusion from concessional duty under the relevant exemption notifications. The denial of concessional duty under Notifications No. 20/94-C.E. and 18/95-C.E. was upheld. Where duty had been confirmed on the entire realisation, however, the duty demand had to be reworked after extending cum-duty benefit. The matter was remanded to the adjudicating authority solely for re-quantification of the demand on that basis. Case-Laws Central Excise Mon, 19 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116595