https://www.taxtmi.com/caselaws?id=165536 Paper treated with gum on one side in the course of making gummed tapes was held not to become a new marketable commodity known to the trade as gummed paper, so mere application of gum did not amount to manufacture of excisable paper under Item 17. Printed textile wrappers made from duty-paid paper also were not treated as converted paper, because printing designs, monograms or descriptions did not change the essential character of the paper and no material showed a new marketable commodity. The Court therefore treated both products as outside Item 17 and applied the marketability test to deny excise liability on the impugned products. en-us Wed, 13 Sep 1972 00:00:00 +0530 Thu, 31 Jul 2014 14:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165536 Paper treated with gum on one side in the course of making gummed tapes was held not to become a new marketable commodity known to the trade as gummed paper, so mere application of gum did not amount to manufacture of excisable paper under Item 17. Printed textile wrappers made from duty-paid paper also were not treated as converted paper, because printing designs, monograms or descriptions did not change the essential character of the paper and no material showed a new marketable commodity. The Court therefore treated both products as outside Item 17 and applied the marketability test to deny excise liability on the impugned products. Case-Laws Central Excise Wed, 13 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165536