https://www.taxtmi.com/caselaws?id=233447 The Appellate Tribunal CESTAT, New Delhi held that the printing and coating activities on paperboard did not amount to manufacture, resulting in no duty liability on the processed paperboards. The Tribunal set aside the previous order, ruling in favor of the appellant and emphasizing the need to assess whether a process creates a new product with distinct characteristics to determine duty applicability. en-us Tue, 26 Jun 2012 00:00:00 +0530 Thu, 02 May 2013 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233447 The Appellate Tribunal CESTAT, New Delhi held that the printing and coating activities on paperboard did not amount to manufacture, resulting in no duty liability on the processed paperboards. The Tribunal set aside the previous order, ruling in favor of the appellant and emphasizing the need to assess whether a process creates a new product with distinct characteristics to determine duty applicability. Case-Laws Central Excise Tue, 26 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233447