https://www.taxtmi.com/caselaws?id=166856 Paper one side coated with sodium benzoate and the other side waxed was treated as waxed paper for excise classification because the tariff entry covered paper subjected to coating and the notification extended concessional duty to waxed paper under that entry. The product was described in invoices as wax paper, and there was no evidence that the market knew it only as coated paper. The notification did not distinguish between one-sided and two-sided waxing, and the treatment also rendered the paper commercially different in name, character and use, satisfying the test of manufacture for excise purposes. The assessee was therefore entitled to the concession and consequential relief. en-us Fri, 27 Jan 1984 00:00:00 +0530 Mon, 10 Nov 2014 14:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166856 Paper one side coated with sodium benzoate and the other side waxed was treated as waxed paper for excise classification because the tariff entry covered paper subjected to coating and the notification extended concessional duty to waxed paper under that entry. The product was described in invoices as wax paper, and there was no evidence that the market knew it only as coated paper. The notification did not distinguish between one-sided and two-sided waxing, and the treatment also rendered the paper commercially different in name, character and use, satisfying the test of manufacture for excise purposes. The assessee was therefore entitled to the concession and consequential relief. Case-Laws Central Excise Fri, 27 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166856