https://www.taxtmi.com/caselaws?id=165676 Bituminised paper was treated as a commercially distinct product from kraft paper and, following the tariff change from 16-3-1976, as dutiable from that date. Removal without licence also attracted duty and penal consequences. At the same time, the assessee was entitled to the benefit of the relevant exemption notifications, so the duty demand had to be recomputed after applying those exemptions. The operative position was that liability existed, but the quantum of duty required recalculation in light of the available exemption relief. en-us Mon, 16 Feb 1981 00:00:00 +0530 Wed, 06 Aug 2014 17:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165676 Bituminised paper was treated as a commercially distinct product from kraft paper and, following the tariff change from 16-3-1976, as dutiable from that date. Removal without licence also attracted duty and penal consequences. At the same time, the assessee was entitled to the benefit of the relevant exemption notifications, so the duty demand had to be recomputed after applying those exemptions. The operative position was that liability existed, but the quantum of duty required recalculation in light of the available exemption relief. Case-Laws Central Excise Mon, 16 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165676