https://www.taxtmi.com/circulars?id=6447 The Board holds that when coating/lamination of duty paid non woven fabric produces a finished article with a distinct name, character and use, that emergence constitutes a process of manufacture and the finished coated/laminated fabric is excisable again under the same tariff chapter even if raw material and product fall in the same heading. en-us Wed, 03 Apr 1991 00:00:00 +0530 Fri, 03 Jul 2009 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6447 The Board holds that when coating/lamination of duty paid non woven fabric produces a finished article with a distinct name, character and use, that emergence constitutes a process of manufacture and the finished coated/laminated fabric is excisable again under the same tariff chapter even if raw material and product fall in the same heading. Circulars Central Excise Wed, 03 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6447