https://www.taxtmi.com/caselaws?id=166124 The Tribunal held that the process of bituminising duty paid kraft paper does not amount to "manufacture" under the Central Excises and Salt Act, 1944. It concluded that duty paid kraft paper bonded with duty paid bitumen is not assessable to duty again under Item 17(2) or the residuary item 68. The Tribunal ruled in favor of the Appellant, setting aside previous orders and directing a refund if applicable. en-us Wed, 25 May 1983 00:00:00 +0530 Tue, 26 Aug 2014 14:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166124 The Tribunal held that the process of bituminising duty paid kraft paper does not amount to "manufacture" under the Central Excises and Salt Act, 1944. It concluded that duty paid kraft paper bonded with duty paid bitumen is not assessable to duty again under Item 17(2) or the residuary item 68. The Tribunal ruled in favor of the Appellant, setting aside previous orders and directing a refund if applicable. Case-Laws Central Excise Wed, 25 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166124