https://www.taxtmi.com/caselaws?id=165680 Asphalted roofing sheets made from waste paper pulp and impregnated with bitumen were treated as a paper product and classified under Item 17(4) of the Central Excise tariff, because the finished goods retained their basic paper identity despite processing. A revised show cause notice aimed at the finished roofing sheets was held invalid where earlier notices had related only to the intermediary mat or board and had not resulted in adjudication on the final product. The revenue demand was also held time-barred, as no fraud or suppression was alleged and the applicable limitation under Rule 10 could not be extended by Rule 10-A. en-us Fri, 20 Feb 1981 00:00:00 +0530 Sat, 05 Jul 2025 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165680 Asphalted roofing sheets made from waste paper pulp and impregnated with bitumen were treated as a paper product and classified under Item 17(4) of the Central Excise tariff, because the finished goods retained their basic paper identity despite processing. A revised show cause notice aimed at the finished roofing sheets was held invalid where earlier notices had related only to the intermediary mat or board and had not resulted in adjudication on the final product. The revenue demand was also held time-barred, as no fraud or suppression was alleged and the applicable limitation under Rule 10 could not be extended by Rule 10-A. Case-Laws Central Excise Fri, 20 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165680